M/s. Global Healthline Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 1574/DEL/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6708 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 02-03-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 14-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C : NEW DELHI BEFORE SHRI H.S.SIDHU , JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI , ACCOUNTANT MEMBER I TA NO . 1574 &1575/DEL/2014 (ASSESSMENT YEAR: 2006 - 07 & 2007 - 08 ) GLOBAL HEALTHLINE PVT. LTD, 4&5, COMMUNITY CENTRE ONE, ZAMRUDPUR, KAILASH COLONY EXTN., NEW DELHI PAN:AABCG8091R VS. DCIT, CIRCLE - 12(1), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE RESP ONDENT BY: SH T. VASANTHAN, SR. DR DATE OF HEARING 02 / 03 /2016 DATE OF PRONOUNCEMENT 04 / 03 /2016 O R D E R PER PRASHANT MAHARISHI , A . M . 1 . TH ESE APPEAL S FILED BY THE ASSESSEE ARE DIRECTED AGAI NST THE ORDER OF THE LD CIT(A) - V III , NEW DELHI DATED 22.02.2013 & 29.11.2012 FOR THE ASSESSMENT YEAR S 2006 - 07 AND 2007 - 08. 2 . TODAY, I.E. ON 02.03.2016 WHEN THE CASE S WERE CALLED ON BOARD, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN FILED BEFORE THE TRIBUNAL. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUT ING THE APPEAL; HENCE, THE APPEAL S FILED BY THE ASSESSEE ARE LIABLE TO BE UN - ADMITTED AND DISMISSED FOR NON - PROSECUTION. IN OUR ABOVE VIEW, WE FIND SUPPORT FROM THE FOLLOWING DECISIONS: - (I). IN THE CASE OF CIT VS. B.N. BHATTACHARGEE & ANOTHER 118 ITR 461 (RELEVANT PAGES 477 & 478) WHEREIN THEIR LORDSHIPS HAVE HELD THAT THE APPEAL DOES NOT MEAN MERELY FILING OF APPEAL BUT EFFECTIVELY PURSUING IT. (II). IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKER VS. CWT 223 IR 480 (MP) WHILE DISMISSING THE REFERENCE M ADE AT THE INSTANCE OF ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATIONS IN THEIR ORDER: 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 PAGE 2 OF 2 BOOKS SO AS TO ENABLE HEARI NG OF THE REFERENCE, THIS COURT IS NOT BOUND TO ANSWER THE REFERENCE. (III). IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD. 38 ITD 320 (DEL). THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL WHICH WAS FIXED FOR HEARING BUT ON THE DATE OF HEARING NOBO DY REPRESENTED THE REVENUE / APPLICANT, NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY REVENUE CHOOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWER TREATED THE APPEAL FIL ED BY THE REVENUE AS UN - ADMITTED IN VIEW OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3 . THEREFORE, KEEPING IN VIEW THE ABOVE, THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED FOR NON - PROSECUTION. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THIS TR IBUNAL PRAYING FOR RECALLING OF THIS ORDER AND EXPLAINING THE REASONS FOR NON - COMPLIANCE ETC. AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS ETC, THEN THIS ORDER SHALL BE RECALLED. 4 . IN THE RESULT, THE ASSESSEES APPEAL S ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 0 4 / 03 /2016 . - S D / - - S D / - ( H.S.SIDHU ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 0 4 / 03 / 2016 A K KEOT COPY FORWARDED TO 1 . APPLICANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI