Sh. Prashank Bindal, New Delhi V. DCIT, New Delhi

ITA 1146/DEL/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4200 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 19-07-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 28-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NO . 1146 /DEL/ 2014 ASSESSMENT YEAR : 2007 - 08 PRASHANK BINDAL B - 38 , MADHUBAN, NEAR NIRMAN VIHAR, DELHI - 11 0092 PAN : ACTPB6727A VS. DCIT CENTRAL CIRCLE - 3 NEW DELHI (APPELLANT ) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI ATIQ AHMED , SR. DR DATE OF HEARING : 16 .08.201 8 DATE OF PRONOUNCEMENT : 17 .0 8 .201 8 ORDER PER SHRI R.S. SYAL, VICE PRESIDENT : TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 6.12.2013 IN RELATION TO ASSESSMENT YEAR 2007 - 0 8 . 2. WHEN THE MATTER WAS CALLED UP FOR HEARING TODAY, NO O NE HAS APPEARED ON BEHALF OF THE ASSESSEE. THE ASSESSEE HAS NOT FILED ANY ADJOURNMENT ITA NO. 1146 /DEL/20 1 4 2 APPLICATION ALSO. THE NOTICE OF HEARING SENT TO THE ASSESSEE HAS NOT BEEN RETURNED UNSERVED . THIS IS A RECALLED MATTER IN WHICH , EARLIER , THE MATTER WAS DISMISSED IN LIMINE DUE TO THE NON APPEARAN CE OF THE ASSESSEE AT THE TIME OF HEARING. THE APPEAL WAS RESTORED ON A MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. IN THIS ROUND ALSO THE MATTER WAS ADJOURNED MANY A TIMES INCLUDING ONCE AT THE REQUEST OF THE ASSESSEE . IN THESE CIRCUMSTANCES, I T APP EARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL . T HE APPEAL FILED BY THE ASSESSEE IS , THEREFORE, LIABLE TO BE DISMISSED, FOR NON - PROSECUTION. O UR ABOVE VIEW FIND S SUPPORT FROM THE FOLLOWING DECISIONS: - 1 . CIT VS. B.N. BHATTACHARGEE & AN R. , 118 ITR 461, WHEREIN THEIR LORDSHIPS HAVE HELD: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL BUT EFFECTIVELY PURSUING IT. 2 . ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT , 223 ITR 480 (M.P.) , WHEREIN, WHILE DISMISSING THE REFERENCE MADE AT THE INSTANC E OF THE ASSESSEE IN DEFAULT , THEIR LORDSHIPS MADE THE FOLLOWING OBSERVATION: - IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSW ER THE REFERENCE. 3 . COMMISSIONER OF INCOME - TAX VS. MULTIPLAN INDIA (P.) LTD , 38 ITD 320 (DEL.), WHEREIN THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL, WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY ITA NO. 1146 /DEL/20 1 4 3 REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW OF THE PROVISION OF RULE 19 OF THE INCOME - TAX ( APPELLATE TRIBUNAL) RULES, 1963. 3 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR NON - PROSECUTION. TH E DECISION WAS PRONOUNCED IN THE OPEN COURT ON 17 TH AUGUST, 201 8 . SD/ - SD/ - ( BEENA A PILLAI ) ( R.S. SYAL ) JUDICIAL MEMBER VICE PRESIDENT DATED : 17 TH AUGUST, 201 8 . SH ITA NO. 1146 /DEL/20 1 4 4 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR, ITAT AR, ITAT, NEW DELHI. DATE 1. DRAFT DICTATED ON 16.8.2018 2. DRAFT PLACED BEFORE THE AUTHOR 17 .8.2018 3. DRAFT PLACED BEFORE THE OTHER MEMBER 4. APPROVED DRAFT COMES TO THE SR.PS/PS 5. ORDER UPLOADED ON 17 .8.2018 6. FILE SENT TO THE BENCH CLERK 7. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE OF DISPATCH OF ORDER. *