Legend Promoters Pvt. Ltd., New Delhi V. ACIT, Ghaziabad

ITA 2426/DEL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91188 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 14-05-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 21-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SULEKHA VERMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D NEW DELHI BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO: 1013/DEL/2012 ASSTT. YEAR : 2006-07 LEGEND PROMOTERS PVT. LTD. VS. ITO 68/11, 1 ST FLOOR, ASHOK NAGAR WARD-4(3) NEAR TILAK NAGAR NEW DELHI. NEW DELHI 110 018 PAN AACL1569N ITA NOS: 2424,2425,2426,2427,2439,2440/DEL/2012 ASSTT. YEARS : 2003-04,2004-05,2006-07,2007-08,2008 -09,2009-10 LEGEND PROMOTERS PVT. LTD. VS. ACIT 60/28, GROUND FLOOR, C ENTRAL CIRCLE ASHOK NAGAR GHAZIABAD. NEAR TILAK NAGAR NEW DELHI 110 018 PAN AACL1569N (APPELLANT) (RESPONDEN T) APPELLANT BY : NONE RESPONDENT BY : SULEKHA VERMA., CIT (DR) DATE OF HEARING : 14.5.2015 DATE OF PRONOUNCEMENT : 02.06.2015 O R D E R PER BENCH : THESE SEVEN APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2006- 07,2003-04, 2004-05, 2006-07, 2007-08, 2008-09 AND 2009-10 ARE DIRECTED AGAINST THE ORDER OF THE CIT(A). ITA NOS. 1013, 2424, 2425, 2426, 2427, 2439, 2440/DEL/2012 LEGEND PROMOTERS PVT. LTD. VS. ITO 2 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE APPELLANT. THE ASSESSEE HAS NOT FILED ANY APPLICATION FOR ADJO URNMENT OF THESE APPEALS BEFORE THE TRIBUNAL. ON EARLIER MANY OCCASIONS THE ASSESSE E HAS SOUGHT ADJOURNMENT ON ONE PRETEXT OR THE OTHER. THESE APPEALS ARE BEING FIXED RIGHT FROM 30 TH APRIL, 2012 AND EVEN AFTER EXPIRY OF THREE YEARS, THE ASSESSEE HAS NOT TAKEN STEPS TO REPRESENT ITS CASE BEFORE THE TRIBUNAL. 3. IN THESE FACTS WE ARE OF THE VIEW THAT TH E ASSESSEE DOES NOT SEEM TO BE INTERESTED IN THE DISPOSAL OF THESE APPEALS BEFORE THE TRIBUNAL. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF TUKOJIRAO HOLKAR VS CWT 223 ITR 480 (MP) , WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT, MADE THE FOLLOWING OBSERVATIONS:- 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 HEARING OF THE REFE RENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 4. ITAT DELHI BENCH D IN THE CASE OF CIT VS MULTIPLAN INDIA (P) LTD. 38 ITD 320 OBSERVED THAT THE PROVISIONS OF RULE 19 STATE THAT MERE ISSUE OF NOTICE COULD NOT BY ITSELF MEAN THAT THE APPEALS HAD BEEN ADMITT ED. THIS RULE ONLY CLARIFIES THE POSITION. THERE MIGHT BE VARIOUS REASONS WITH THE A PPELLANT TO REMAIN ABSENT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT ALSO BE A DESIRE OR ABSENCE OF NEED TO PROSECUTE THE APPEAL OR LIABILITY TO ASSIST THE TRI BUNAL IN A PROPER MANNER OR TO TAKE BENEFIT OF VAGARIES OF LAW. 5. RESPECTFULLY FOLLOWING THE PRECEDENTS, THE APPEA LS FILED BY THE ASSESSEE ARE TREATED AS UN-ADMITTED AND DISMISSED IN LIMINE. WE MAY LIKE TO CLARIFY THAT SUBSEQUENTLY, IF THE ASSESSEE EXPLAINS THE REASONS FOR NON-APPEARANCE AND IF THE ITA NOS. 1013, 2424, 2425, 2426, 2427, 2439, 2440/DEL/2012 LEGEND PROMOTERS PVT. LTD. VS. ITO 3 BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED F OR THE PURPOSE OF ADJUDICATION OF THE APPEALS. 6. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED FOR NON- PROSECUTION SD/- SD/- (T.S. KAPOOR) (G.C. GUPTA) ACCOUNTANT MEMBER VICE PRESIDE NT DATED: 02.06.2015. *VEENA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GUARD FILE BY ORDER DY. REGISTRAR SL. NO. DESCRIPTION DATE 1. DATE OF DICTATION BY THE AUTHOR 14.5.2015 2. DRAFT PLACED BEFORE THE DICTATING MEMBER 14.5.2015 3. DRAFT PLACED BEFORE THE SECOND MEMBER 4. DRAFT APPROVED BY THE SECOND MEMBER 5. DATE OF APPROVED ORDER COMES TO THE SR. PS 6. DATE OF PRONOUNCEMENT OF ORDER 7. DATE OF FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER ITA NOS. 1013, 2424, 2425, 2426, 2427, 2439, 2440/DEL/2012 LEGEND PROMOTERS PVT. LTD. VS. ITO 4