M/s. Rovo Marketing Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 1242/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7403 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 14-06-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 05-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA NO. 1242/DEL/2013 ASSESSMENT YEAR: 2009-10 M/S. ROVO MARKETING PVT. LTD., 1307, CHIRANJIV TOWER, 43, NEHRU PLACE, NEW DELHI VS. INCOME TAX OFFICER, WARD-15(4), ROOM NO. 223, C.R. BUILDING, NEW DELHI GIR/PAN : AAACR1019D (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY MS. ANIMA BARNWAL, SR. DR DATE OF HEARING 14.06.2016 DATE OF PRONOUNCEMENT 22.06.2016 ORDER PER O.P. KANT, A.M.: THIS APPEAL, BY THE ASSESSEE, IS DIRECTED AGAINST O RDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)- XVIII, NEW DE LHI, DATED 03.12.2012 FOR ASSESSMENT YEAR 2009-10. 2. FOR THE FIRST TIME, THE PRESENT APPEAL CAME UP F OR HEARING BEFORE THIS BENCH ON 18.02.2014, ON WHICH DATE, THE CASE WAS AD JOURNED TO 01.09.2014 ON THE REQUEST OF ASSESSEES COUNSEL. ON 01.09.2014, D UE TO NON-FUNCTIONING OF BENCH, THE CASE WAS FIXED FOR 11.02.2015. ON 11.02. 2015, THE CASE WAS AGAIN ADJOURNED TO 18.06.2015 ON THE REQUEST OF THE ASSES SEES COUNSEL. THEREAFTER, ON 18.06.2015, 13.07.2015 AND 21.10.2015, THE CASE WAS ADJOURNED DUE TO NON- FUNCTIONING OF BENCH AND FIXED FOR 18.02.2016. ON 1 8.02.2016, WHEN THE APPEAL CAME UP FOR HEARING, THE CASE WAS ADJOURNED FOR 14. 06.2016 ON THE WRITTEN REQUEST OF BOTH THE PARTIES, WHICH WAS INFORMED TO BOTH THE PARTIES IN THE OPEN COURT. DESPITE THIS, ON 14.06.2016, WHEN THE CASE W AS CALLED UPON, NEITHER ANY ONE RESPONDED, NOR HAS ANY APPLICATION FOR ADJOURNM ENT BEEN RECEIVED ON BEHALF 2 ITA NO. 1242/DEL/2013 AY: 2009-10 OF THE ASSESSEE. IT GIVES AN IMPRESSION THAT ASSESS EE IS NOT INTERESTED IN PURSUING ITS APPEAL. 3. CONSIDERING THE FACTS OF THE CASE AND KEEPING I N VIEW THE PROVISIONS OF RULE 19(2) OF THE INCOME-TAX (APPELLATE TRIBUNAL) R ULES, 1963 AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA L TD., (38 ITD 320)(DEL), THE ASSESSEES APPEAL IS LIABLE TO BE DISMISSED FOR WAN T OF PROSECUTION. 3. THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CA SE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (223 ITR 480) HAS HELD AS UNDER: 'IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS 'TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATI ON OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. ' 4. SIMILARLY, HON'BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RETURNE D THE REFERENCE UNANSWERED SINCE THE ASSESSEE REMAINED ABSENT AND T HERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. 5. THEIR LORDSHIPS OF HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-47 8) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF APPEAL BU T EFFECTIVELY PURSUING THE SAME. 6. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CA SES CITED SUPRA, WE DISMISS THE ABOVE APPEAL FOR NON-PROSECUTION. BEFORE PARTIN G, WE ADD THAT IN CASE THE ASSESSEE IS SERIOUS IN PURSUING THE APPEAL FILED, T HEN IT WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER BY MOVING AN APPROPRIATE APPLICATION. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON-PROSECUTION. THE DECISION IS PRONOUNCED IN THE OPEN COURT ON 22 ND JUNE, 2016. SD/- SD/- (DIVA SINGH) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 22 ND JUNE, 2016. 3 ITA NO. 1242/DEL/2013 AY: 2009-10 RK/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI 4 ITA NO. 1242/DEL/2013 AY: 2009-10 SL. NO. PARTICULARS DATE 1. DATE OF DICTATION (HAND WRITTEN/LAPTOP) 14.06.2 016 2. DATE ON WHICH THE DRAFT IS PLACED BEFORE THE DICTATING MEMBER 15.06.2016 3. DRAFT PLACED BEFORE THE OTHER MEMBER 4. APPROVED DRAFT COMES TO THE SR. PS/PS 5. KEPT FOR PRONOUNCEMENT ON 6. FINAL ORDER RECEIVED AFTER PRONOUNCEMENT 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILES GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR 10. DATE OF DISPATCH OF ORDER