M/s. Dhanlaxmi Solvex (P) Ltd., Indore V. The DCIT (TPO)-I, Ahmedabad, Ahmedabad

ITA 169/Ind/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2295 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 20-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R P MOURYA
• Assessee Lawyers: N O N E

Judgement Text

[ITA NO.169/IND/2019] [M/S. DHANLAXMI SOLVEX P. LTD., AHMEDABAD] , , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO.169/IND/2019 ASSESSMENT YEAR: 2014-15 M/S. DHANLAXMI SOLVEX PVT. LTD. 201, BANSI PLAZA, 501, M.G. ROAD INDORE / VS. DCIT(TPO) - I AHMEDABAD ( APPELLANT ) ( REVENUE ) P.A. NO. AACCD3078J APPELLANT BY N O N E RESPONDENT BY SHRI R.P. MOURYA, D.R. DATE OF HEARING: 24.06.2019 DATE OF PRONOUNCEMENT: 26.06.2019 / O R D E R PER KUL BHARAT, J.M: THIS APPEAL IS DIRECTED AGAINST THE ORDER OF CIT(A) -I, INDORE, DATED 26.11.2018 FOR THE ASSESSMENT YEARS 2014-15. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE MATTER WAS CALLED OUT. LD. AUTHORIZED REPRESENTATIVE OR HIS RE PRESENTATIVE WAS [ITA NO.169/IND/2019] [M/S. DHANLAXMI SOLVEX P. LTD., AHMEDABAD] 2 NOT PRESENT, WHEN THE MATTER WAS CALLED OUT. SHRI R .P. MOURYA, LD. D.R. WAS PRESENT FOR THE REVENUE. 3. REGISTERED NOTICE OF HEARING FOR 24.06.2019, WAS SENT TO THE ASSESSEE, AT THE ADDRESS FURNISHED BY THE ASSESSEE. TODAY I.E. ON 24.06.2019, AT THE TIME OF THE HEARING, THE ASSESSE E WAS NOT PRESENT. IT SEEMS THAT THE ASSESSEE IS NOT INTEREST ED TO PURSUE ITS APPEALS, THEREFORE, IT CANNOT BE KEPT PENDING ADJUD ICATION FOR INDEFINITE PERIOD. IT WAS THE DUTY OF THE ASSESSEE TO MAKE NECESSARY ARRANGEMENTS FOR EFFECTIVE REPRESENTATION ON THE AP POINTED DATE. MERE FILING OF APPEAL IS NOT ENOUGH RATHER IT REQUI RES EFFECTIVE PERSUASION ALSO. IN VIEW OF THESE FACTS, WE ARE OF THE VIEW THAT THE APPEALS OF THE ASSESSEE ARE LIABLE FOR DISMISSAL. O UR VIEW IS SUPPORTED BY THE FOLLOWING JUDICIAL PRONOUNCEMENTS: I) IN THE CASE OF CIT V. B.N. BHATTACHARGEE AND ANOTHER, REPORTED IN 118 ITR 461 (RELEVANT PAGES 477 AND 478) WHEREIN THEIR LORDSHIPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. II) IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR V. CWT, 223 ITR 480 (M.P.) WHILE DISMISSING THE REFERENCE M ADE [ITA NO.169/IND/2019] [M/S. DHANLAXMI SOLVEX P. LTD., AHMEDABAD] 3 AT THE INSTANCE OF THE ASSESSEE IN DEFAULT MADE FOL LOWING OBSERVATION IN THEIR 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. III) IN THE CASE OF CIT V. MULTIPLAN INDIA LTD., 38 ITD 320 (DEL), THE APPEAL FILED BY THE REVENUE BEFORE THE T RIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HE ARING, NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON DATE. THE TRIBUN AL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW OF THE PROVISI ONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 26 TH JUNE, 2019. SD/- (MANISH BORAD) SD/- (KUL BHARAT) A CCOUNTANT MEMBER JUDICIALMEMBER INDORE; DATED : 26/06/2019 VG/SPS [ITA NO.169/IND/2019] [M/S. DHANLAXMI SOLVEX P. LTD., AHMEDABAD] 4 COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER ASSISTANT REGISTRAR, INDORE