Manish Kumar Bansal, Delhi V. CIT, New Delhi

ITA 2574/DEL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7430 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 08-08-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 28-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO. 2574/D/2014 MANISH KUMAR BANSAL PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E, NEW DELHI BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 2574/DEL/2014 : ASSESSMENT YEAR : 2009-10 MANISH KUMAR BANSAL C/O M/S R.S. JHALANI & CO., CA, 16-17, 1 ST FLOOR, SUBZI MARKET, HAUZ QUAZI, DELHI. AJOPB3234A VS CIT DELHI-X NEW DELHI. (APPELLANT) (RESPONDENT) PAN NO. AFWPC1171P ASSESSEE BY : NONE REVENUE BY : SH. RAJESH KUMAR, SR. DR DATE OF HEARING : 08.08.2016 DATE OF PRONOUNCEMENT : 24.08.2016 ORDER PER SUDHANSHU SRIVASTAVA, J.M. THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 29.11.2000 OF CIT (A)-X, DELHI. 2. DURING THE COURSE OF HEARING I.E. 08.08.2016, NO BODY WAS PRESENT ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOU RNMENT WAS SOUGHT. CONSIDERING THE FACTS AND KEEPING IN VIEW T HE PROVISIONS OF RULE 19(2) OF THE INCOME-TAX APPELLATE TRIBUNAL RUL ES AS WERE ITA NO. 2574/D/2014 MANISH KUMAR BANSAL PAGE 2 OF 3 2 CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA L TD., (38 ITD 320)(DEL), WE TREAT THIS APPEAL AS UN-ADMITTED. 3. SIMILAR VIEW HAS BEEN TAKEN BY THE HONBLE MADH YA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA R VS. CWT (223 ITR 480) WHEREIN IT HAS BEEN HELD AS UNDER: 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 R EFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 4. SIMILARLY, HONBLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RET URNED THE REFERENCE UNANSWERED SINCE THE ASSESSEE REMAINED AB SENT AND THERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. 5. THEIR LORDSHIPS OF HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 47 7-478) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO O F APPEAL BUT EFFECTIVELY PURSUING THE SAME. 6. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CA SES CITED SUPRA, WE DISMISS THE APPEAL FOR NON-PROSECUTION. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ITA NO. 2574/D/2014 MANISH KUMAR BANSAL PAGE 3 OF 3 3 ORDER PRONOUNCED IN THE COURT ON 24.08.2016 SD/- SD/- (J.S. REDDY) (S UDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL ME MBER DATED: 24/08/2016 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR