Khwaja Khushal Charitable Trust, V. ACIT Range II,

ITA 1005/DEL/2008

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 5735 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 30-03-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 17-03-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D N KAR
• Assessee Lawyers: N O N E
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH C DELHI ] BEFORE SHRI R. P. TOLANI, JM & SHRI K. D. RANJAN, AM I. T. APPEAL NO. 1005 (DEL) OF 2008. ASSESSMENT YEAR : 2003-04. KHWAJA KHUSHAL CHARITABLE TRUST, ADDL. COMMISSIONER OF INCOME-TAX , VILL. BIHARGARH, P.O. MORNA, VS. R A N G E : II, DISTT. MUZAFFAR NAGAR [U.P.] MUZAFFAR NAGAR. P A N/G I R NO. AAA TK 6045 K. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY : N O N E; DEPARTMENT BY : SHRI D. N. KAR [CIT] - D.R.; O R D E R. PER K. D. RANJAN, AM : THIS APPEAL BY THE ASSESSEE FOR ASSESSMENT YEAR 200 3-04 ARISES OUT OF THE ORDER OF THE LD. CIT (APPEALS), MUZAFFAR NAGAR. 2. THIS APPEAL WAS FIRST FIXED FOR HEARING ON 14TH NOVEMBER, 2008 BEFORE ITAT CAMP AT MEERUT, BUT THE CASE WAS ADJOURNED AT THE REQUEST O F THE COUNSEL FOR THE ASSESSEE. THE CASE WAS AGAINST FIXED ON 15 TH DECEMBER, 2009, BUT THE SAME WAS ADJOURNED TO 3/02 /2010 AT THE REQUEST OF THE COUNSEL. ON 3/02/2010 THE BENCH DID NOT FUNCTI ON AND THE CASE WAS ADJOURNED TO 29 TH MARCH, 2010. ON 29 TH MARCH, 2010 ALSO NOBODY APPEARED ON BEHALF OF THE ASSESSEE AND THE CASE WAS ADJOURNED TO 30 TH MARCH, 2010 AND THE LD. COUNSEL FOR THE ASSESSEE W AS INFORMED ON PHONE. ON 30 TH MARCH, 2010, WHEN THE CASE WAS CALLED FOR, AT THE TIME OF HEARING, NOBODY APPEARED ON BEHALF OF THE ASSESSEE NOR WAS ANY APPLICATION FOR ADJOURNMENT RECEIVED. IT APPEARS THAT THE 2 I. T. APPEAL NO. 1005 (DEL) OF 2008. ASSESSEE IS NOT INTERESTED IN GETTING THE APPEAL PR OSECUTED. HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT MAD E THE FOLLOWING OBSERVATIONS: IF THE PARTY AT WHOSE INSTANCE, THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAPER BOOK S O AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. ITAT DELHI BENCH D IN THE CASE OF CIT V. MULTI PLAN INDIA (P) LTD. OBSERVED THAT THE PROVISIONS OF RULE 19 STATE THAT MERE ISSUE OF NOTI CE COULD NOT BY ITSELF MEAN THAT THE APPEAL HAD BEEN ADMITTED. THIS RULE ONLY CLARIFIES THE POSITIO N. THERE MIGHT BE VARIOUS REASONS WITH THE APPELLANT TO REMAIN ABSENT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT ALSO BE A DESIRE OR ABSENCE OF NEED TO PROSECUTE THE APPEAL OR LIABILIT Y TO ASSIST THE TRIBUNAL IN A PROPER MANNER OR TO TAKE BENEFIT OF VAGARIES OF LAW. 4. RESPECTFULLY FOLLOWING THE PRECEDENTS THE APPEAL FILED BY THE ASSESSEE IS TREATED AS UN- ADMITTED AND DISMISSED IN LIMINE. WE MAY LIKE TO C LARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON-APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APP EAL. 5. IN THE RESULT, THE APPEAL IS DISMISSED FOR NON-P ROSECUTION. THE ORDER PRONOUNCED IN THE OPEN COURT ON : 30TH MARCH, 2010. SD/- SD/- [ R. P. TOLANI ] [ K. D. R ANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 30 TH MARCH, 2010. *MEHTA * 3 I. T. APPEAL NO. 1005 (DEL) OF 2008. COPY OF THE ORDER FORWARDED TO : - 1. APPELLANT. 2. RESPONDENT. 3. CIT, 4. CIT (APPEALS), 5. DR, ITAT, NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGISTRAR, ITAT. 4 I. T. APPEAL NO. 1005 (DEL) OF 2008.