M/s. Greenfields Public School Society, New Delhi V. M/s. ADIT, New Delhi

ITA 2101/DEL/2013

• Counselvise Citation: 210120114 RSA 2013
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2000-2001
• Appeal Filed On: 10-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R S GILL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH C NEW DELHI) BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. NO.2101 & 2102/DEL/2013 ASSESSMENT YEAR : 2000-01 & 2005-06 M/S GREENFIELDS PUBLIC SCHOOL ADIT, SOCIETY, C/O GREENFIELD PUBLIC SCHOOL, TRUST CIRCLE- II, DILSHAD GARDEN, GTB ENCLAVE, DISTT. CENTRE, NEW DELHI. LAXMI NAGAR, N.DELHI (APPELLANT) (RESPONDENT) PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO.AAATG AAATG AAATG AAATG- -- -1296 1296 1296 1296- -- -L LL L APPELLANT BY : NONE. RESPONDENT BY : SHRI R.S. GILL, CIT-DR. ORDER PER BENCH: THESE ARE TWO APPEALS FILED BY THE ASSESSEE AGAINST THE OR DER OF LD CIT(A) DATED 27.2.2013. THESE CASES WERE FIXED FOR HEARING FOR TODAY I.E. 10 TH OCTOBER, 2013 AND ACKNOWLEDGEMENTCUM-NOTICE SERVED ON THE ASSESSEE AND ASSESSEE HAD TAKEN NOTE OF THE DATE OF HEARING PERSONALLY. HOWEVER, NOBODY APPEARED ON THE DATE OF HEARING NOR ANY APPLICATION WAS FILED FOR ADJOURNMENT. IT APPEARS TH AT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. HENCE THE A PPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. IN O UR ABOVE VIEW, WE FIND SUPPORT FROM THE FOLLOWING DECISIONS:- 1. IN THE CASE OF CIT V. B.N. BHATTACHARGEE & ANOTHE R 118 ITR 461 (RELEVANT PAGES 477 & 478) WHEREIN THEIR LORDSHIP S HAVE ITA NO2101 & 2102/DEL/13 2 HELD THAT THE APPEAL DOES NOT MEAN MERELY FILING OF APPEAL BUT EFFECTIVELY OF PURSUING IT. 2. IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKER V . CWT 223 IR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE I NSTANCE 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 PR EPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFEREN CE, THIS COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. IN THE CASE OF CIT V. MULTIPLAN INDIA PVT. LTD. 3 8 ITD 320 (DEL.) THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL WHICH WAS FIXED FOR HEARING BUT ON THE DATE OF HEARING NOBODY REPRESENTED THE REVENUE/APPLICANT, NOR ANY COMMUNICATION FOR AD JOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMAT ION AS TO WHY REVENUE CHOOSE TO REMAIN ABSENT ON THAT DATE. T HE TRIBUNAL ON THE BASIS OF INHERENT POWER TREATED THE APPEAL FI LED BY THE REVENUE AS UN-ADMITTED IN VIEW OF RULE 19 OF THE APP ELLATE TRIBUNAL RULES, 1963. THEREFORE, KEEPING IN VIEW THE ABOVE, THE APPEALS FI LED BY THE ASSESSEE ARE DISMISSED FOR NON PROSECUTION. 2. ORDER PRONOUNCED IN THE OPEN COURT ON 10TH DAY O F OCTOBER, 2013. SD/- SD/- (RAJPAL YADAV ) (T.S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 10.10.2013. HMS ITA NO2101 & 2102/DEL/13 3 COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). DATE OF HEARING 10.10.2013 DATE OF DICTATION 10.10.2013 DATE OF TYPING 10.10.2013 DATE OF ORDER SIGNED BY 10.10.2013 BOTH THE MEMBERS & PRONOUNCEMENT. DATE OF ORDER UPLOADED ON NET & SENT TO THE BENCH CONCERNED.