M/s Shree Krishna Portfolio P Ltd, Gurgaon V. CIT (A) XI, New Delhi

ITA 1481/DEL/2010

• Counselvise Citation: 148120114 RSA 2010
• Duration Of Justice: 1 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 18-01-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 05-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S MOHANTY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI K.D. RANJAN, ACCOUNTANT MEMBER ITA NOS. 1481 & 1482/DEL/2010 ASSESSMENT YEAR: 2006-07 SHREE KRISHNA PORTFOLIO P. LTD., 2, ARJUN MARG, VS. CIT(A) XI, DLF PHASE-1, GURGAON. NEW DELHI. AAACS9446H (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : S. MOHANTY, DR ORDER PER SMT. DIVA SING, J.M. : THESE ARE TWO APPEALS FILED BY THE ASSESSEE AGAINST THE CONSOLIDATED ORDER DATED 29.01.2010 OF CIT(A)-XI, N EW DELHI PERTAINING TO A.Y. 2006-07, WHEREIN THE ACTION OF THE AO FOR CONT RAVENTION OF SEC. 269SS AND 269T, THEREBY IMPOSING PENALTY U/S 271ED & 271E HAS BEEN UPHELD. 2. HOWEVER, THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER IN THE FIRST ROUND. IN THE SECOND ROUND ALSO NO ONE WAS PRESENT. IT IS SEEN THAT NO REQUEST FOR ADJOURNMENT OR OTHERWISE WAS MOVED ON BEHALF OF THE ASSESSEE. IT IS SEEN THAT THE PRESENT APPEAL HAD BEEN ADJOURNED ON VARIOUS DATES AT THE R EQUEST OF THE ASSESSEE NAMELY ON 29 TH SEPTEMBER, 2010, 15 TH JUNE, 2011 & 27 TH OCTOBER, 2011. NOTICE HAS BEEN SENT TO THE ASSESSEE ON 17.11.2011 AT THE ADDRESS INDICATED IN COLUMN NO. 10 OF THE MEMO OF APPEAL FO RM NO. 36, WHEREIN THE ASSESSEE IS REQUIRED TO INDICATE THE ADDRESS AT WHI CH NOTICES MAY BE SENT. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTAN CES WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL, HENCE, THE APPEAL ITA NOS. 1481 & 1482/D/2010 2 FILED BY THE ASSESSEE IS LIABLE TO BE UN-ADMITTED/D ISMISSED. IN OUR ABOVE VIEW, WE FIND SUPPORT FROM THE FOLLOWING DECISIONS: 1. IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND A NOTHER, 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 APP EAL BUT EFFECTIVELY PURSUING IT. 2. IN THE CASE OF ESTATE OF LATE TUKOJIRO HOLKAR VS . CWT; 223 ITR 480 (M.P) WHILE DISMISSING THE REFERENCE MADE AT THE IN STANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN T HEIR ORDER: IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPAR ATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. IN THE CASE OF COMMISSIONER OF INCOME-TAX VS. MU LTIPLAN 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 COMMUNICA TION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATI ON FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATI ON OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON THA T DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED T HE 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 ASSESSEE IS TREATED AS UN-ADMITTED/DISMISSED FOR NO N PROSECUTION. WE MAY LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSESEE MO VES AN APPROPRIATE APPLICATION FOR RECALL OF THE ORDER AND EXPLAIN THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE OR DER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 4. IN THE RESULT, THE APPEAL FIELD BY THE ASSESSEE IS DISMISSED FOR NON PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON 18.01.2012. SD/- SD/- (K.D. RANJAN) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18.01.12 ITA NOS. 1481 & 1482/D/2010 3 *KAVITA COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR