Shri Lachman N. Lalwani, Surat V. The ACIT, Circle-5, Baroda

ITA 1467/AHD/2014

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 2247 (ITAT-SURAT)
• Duration Of Justice: 4 year(s) 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 13-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

LACHMAN N. LALWANI, VS. ACIT, CIRCLE-5, BARODA/I.T.A. NO.1467/AHD/2014/SRT/A.Y. 2008-09 PAGE 1 OF 3 , , IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT . . , . . , BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER . . ./I.T.A NO.1467/AHD/2014/SRT /ASSESSMENT YEAR : 2008-09 LACHMAN N.LALWANI, 4, MANDHAR, SHARDA ASHISH, TORRENT POWER LTD, POST: KARJAN, TAL: KAMREJ, DIST: SURAT 394 180. [PAN: ACIPL 3480 D] VS . THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5, BARODA. APPELLANT /RESPONDENT /ASSESSEE BY NONE /REVENUE BY SHRI PRASOON KABRA SR.DR / DATE OF HEARING: 23. 0 8. 2018 /PRONOUNCEMENT ON 23. 0 8 . 2018 /O R D E R PER O. P. MEENA, ACCOUTANT MEMBER: 1. THIS APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-V, [CIT(A)], BARODA, DATED 26.02.2014 FOR THE ASSESSMENT YEAR 2008-09. 2. DURING HEARING OF THIS APPEAL, NOBODY IS PRESENT FOR THE ASSESSEE, WHEREAS THE LD.SR DEPARTMENTAL REPRESENTATIVE IS PRESENT FOR THE REVENUE. LACHMAN N. LALWANI, VS. ACIT, CIRCLE-5, BARODA/I.T.A. NO.1467/AHD/2014/SRT/A.Y. 2008-09 PAGE 2 OF 3 3. THE HEARING OF APPEAL WAS FIXED ON 23.08.2018, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE NOR WAS ANY APPLICATION FOR ADJOURNMENT RECEIVED FROM THE ASSESSEE AT THE TIME OF THE HEARING. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED TO PURSUE THE APPEAL, THEREFORE, IT CANNOT BE KEPT PENDING FOR ADJUDICATION FOR INDEFINITE PERIOD. IT WAS THE DUTY OF THE ASSESSEE TO MAKE NECESSARY ARRANGEMENTS FOR EFFECTIVE REPRESENTATION ON THE APPOINTED DATE. MERE FILING OF APPEAL IS NOT ENOUGH RATHER IT REQUIRES EFFECTIVE PERSUASION ALSO. IN VIEW OF THESE FACTS, WE ARE OF THE VIEW THAT THE APPEALS OF THE ASSESSEE ARE LIABLE FOR DISMISSAL IN THE LIGHT OF JUDICIAL PRONOUNCEMENTS BY HON`BLE SUPREME COURT IN THE CASE OF CIT V. B. N. BHATTACHARJEE & OTHERS 118 ITR 461(SC), WHEREIN THEIR LORDSHIP HAVE HELD THAT THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL BUT EFFECTIVELY PURSUING IT. FURTHER, THE HON`BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR V. CWT, 223 ITR 480 (M.P.) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT THEIR LORDSHIP OBSERVE AS THAT 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 PAPER BOOKS SO AS TO ENABLE LACHMAN N. LALWANI, VS. ACIT, CIRCLE-5, BARODA/I.T.A. NO.1467/AHD/2014/SRT/A.Y. 2008-09 PAGE 3 OF 3 HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE . FURTHER, IN THE CASE OF CIT V. MULTIPLAN INDIA LTD., 38 ITD 320 (DEL), THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON DATE, HENCE, ON THE BASIS OF INHERENT POWERS, THE TRIBUNAL TREATED THE APPEAL; FILED BY THE REVENUE; AS UNADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. 5. THE ORDER PRONOUNCED IN THE OPEN COURT ON 23-08-2018. SD/- SD/- ( . . /C.M. GARG) ( . . / O.P.MEENA) /JUDICIAL MEMBER /ACCOUNTANT MEMBER / SURAT, DATED : 23 RD AUG , 2018/ S.GANGADHARA RAO, SR.PS COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT