M/s Ishwar Dass Anand Charitable Trust, New Delhi V. DDIT (E), New Delhi

ITA 1453/DEL/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3641 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 30-06-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 23-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURJANI MOHANTY
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: I NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI B.K. HALDAR, ACCOUNTANT MEMBER ITA NO: 1453/DEL/2011 A.Y. : 2006-2007 M/S ISHWAR DASS ANAND CHARITABLE TRUST VS. DDIT (E XEMPTION) 6 BASEMENT, EASTERN AVENUE NEW DELHI 92 MAHARANI BAGH NEW DELHI 65 (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : MS. SURJANI MOHANTY, SR.D.R. O R D E R PER DIVA SINGH, JUDICIAL MEMBER THIS IS THE APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 11.2.2011 OF CIT(A)-XXI, NEW DELHI PERTAINING TO A.Y. 2006-07 ON VARIOUS GROUNDS. HOWEVER AT THE TIME OF HEARING N O ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. ACCORDINGLY THE APPEAL WAS PASSED OVER IN THE FIRST ROUND. IN THE SECOND ROUND WHEN THE PASSED O VER APPEALS WERE BEING CALLED OUT, EVEN THEN NO ONE WAS PRESENT, NO R ANY ADJOURNMENT APPLICATION WAS PLACED BEFORE THE BENCH. A PERUSAL OF THE FILE SHOWS THAT THE APPEAL WAS FIXED FOR HEARING ON 1 ST JUNE, 2011 ON WHICH DATE ALSO NO ONE WAS PRESENT AND THE APPEAL WAS ADJOURNED. IT C AME UP FOR HEARING AGAIN ON 30 TH JUNE, 2011 NOTICE FOR WHICH WAS SENT TO THE ASSES SEE ON 1 ST JUNE, 2011 AT THE ADDRESS GIVEN IN COLUMN NO.10 OF THE MEMO OF APPEAL. NO CHANGE OF ADDRESS HAS BEEN INDICATED BY THE ASSESSEE. IN ITA 1453/DEL/2011 PAGE 2 OF 3 A.Y. 2006-2007 ISHWAR DASS ANAND CHARITABLE TRUST, NEW DELHI VIEW OF THE PECULIAR FACTS AND CIRCUMSTANCES WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA L, HENCE, THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE UNADMITTED/DI SMISSED, FOR NON- PROSECUTION. IN OUR ABOVE VIEW, WE FIND SUPPORT FR OM THE FOLLOWING DECISIONS: 1. IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTH ER, REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] WHEREIN THEI R LORDSHIPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. 2. IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (M.P.) WHILE DISMISSING THE REFERENCE MADE AT THE I NSTANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN T HEIR ORDER: 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 BOOKS SO AS TO ENABLE HEAR ING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. IN THE CASE OF COMMISSIONER OF INCOME-TAX VS. M ULTIPLAN INDIA (P) LTD.; 38 ITD 320 (DEL), THE APPEAL FILED BY THE REV ENUE BEFORE THE TRIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY CO MMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNI CATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN A BSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS , TREATED THE APPEAL FILED BY THE REVENUE AS UN-ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3. RESPECTFULLY FOLLOWING THESE DECISIONS (SUPRA), THE APPEAL FILED BY THE ASSESEE IS TREATED AS UNADMITTED/DISMISSED FOR NON PROSECUTION. WE ITA 1453/DEL/2011 PAGE 3 OF 3 A.Y. 2006-2007 ISHWAR DASS ANAND CHARITABLE TRUST, NEW DELHI MAY LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSESS EE MOVES AN APPROPRIATE APPLICATION FOR RECALL OF THE ORDER AND EXPLAIN THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SATISFIED, TH E ORDER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APP EAL. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESS EE IS DISMISSED FOR NON PROSECUTION. PRONOUNCED IN THE OPEN COURT ON 30 TH JUNE, 2011 IMMEDIATELY AFTER CONCLUSION OF THE HEARING. SD/- SD/- (B.K. HALDAR ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30 TH JUNE, 2011 *MANGA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CI T(A); 5.DR; 6.GUARD FILE BY ORDER DY. REGISTRAR