SHRI VIKAS AGRAWAL(JAIN), Nagpur V. ACIT,(CC)-1(2), Nagpur

ITA 247/NAG/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 93368 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 11 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 03-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A R NINAVE

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR. BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. I.T.A. NO.247/NAG/2013 BLOCK PERIOD : 01/04/1996 TO 14/02/2003 SHRI VIKAS AGRAWAL (JAIN), ASSTT. COMMISSIONER OF SHRI RAMBILAS AGRAWAL (JAIN), V/S. INCOME TAX,-(CC)-1(2), PROP. MADAN INDUSTRIES, NAGPUR. 624 CHIKALI LAYOUT, DI PTI SIGNAL, NAGPUR. PAN AALPJ 2154R. APPELLANT. RESPONDEN T. APPELLANT BY : NONE. RESPONDENT BY : SH RI A.R. NINAVE. DATE OF HEARING - 11-05-2015 DATE OF ORDER 15-05-2015. O R D E R PER SHRI SHAMIM YAHYA, A.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LEARNED CIT(APPEALS)-16, MUMBAI (CAMP : NAGPUR AND PERTAIN S TO BLOCK PERIOD 01-04- 1996 TO 14-02-2003. 2. THIS APPEAL CAME FOR HEARING ON 11-05-2015. T HE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING ON THE ADDRESS GIVEN BY THE AS SESSEE IN FORM NO.36. NO ONE 2 WAS PRESENT ON BEHALF OF THE ASSESSEE ON THE DATE O F HEARING. NEITHER AN ADJOURNMENT PETITION WAS FILED IN RESPECT OF THE ABO VE ASSESSEE. IT MEANS THAT ASSESSEE IS NOT INTERESTED TO PROSECUTE THE APPEAL. HENCE THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON PROSECUT ION. FOR THIS VIEW WE FIND SUPPORT FROM THE FOLLOWING DECISIONS : 1. IN THE CASE OF CIT V/S. BHATTACHARGEE AND ANOT HER REPORTED IN 118 ITR 461 (RELEVANT PAGES 477 & 478) THE APPEAL DOES NOT MEAN MERELY FILING OF THE APP EAL BUT EFFECTIVELY PURSUING IT. 2. IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR V /S. CWT, 223 ITR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANC E OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION 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 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 V/S. MULTIPLAN INDIA (P) 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 NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOUR NMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WH Y THE REVENUE CHOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UN ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLANT TRIBUNA L RULES, 1963. 3 3. THE ASSESSEE, IF SO DESIRED, SHALL BE FREE TO MO VE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS FOR NON -COMPLIANCE ETC. THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH MAY, 2015. SD/- SD/- (MUKUL K. SHRAWAT) (SHAMIM YAHYA) JUDICIAL MEMBER. ACCOUNT ANT MEMBER NAGPUR, DATED: 15 TH MAY, 2015. COPY OF ORDER FORWARDED TO : 1. THE ASSESSEE. 2. REVENUE. 3. THE CIT(A) 4. THE CIT, NAGPUR. 5. THE D.R., ITAT, NAGPUR. 6. GUARD FILE. T RUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, NAGPUR WAKODE