Hillary Estates Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 2580/DEL/2011

• Counselvise Citation: 258020114 RSA 2011
• Duration Of Justice: 3 year(s) 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 18-10-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 18-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SATPAL SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.S. SYAL, AM AND SHRI H.S. SIDHU, JM ITA NO.2580/DEL/2011 ASSESSMENT YEAR : 2006-07 HILLARY ESTATES PVT. LTD., C/O SNR & COMPANY, CA, A-15, SECOND FLOOR, HAUZ KHAS, NEW DELHI. PAN : AAACH2744K VS. ITO, WARD-12(4), ROOM NO.331, CR BUILDING, NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY: SHRI SATPAL SINGH, SR.DR ORDER PER SHRI R.S. SYAL, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 04.01.2011 IN RELATIO N TO THE ASSESSMENT YEAR 2006-07. 2. WHEN THE MATTER WAS CALLED UP FOR HEARING TOD AY, NO ONE HAS APPEARED ON BEHALF OF THE ASSESSEE. THE ASS ESSEE HAS NOT FILED ANY ADJOURNMENT APPLICATION ALSO. EAR LIER TOO, THE ASSESSEE HAD TAKEN ADJOURNMENTS FOR ONE REASON OR ITA NO. 2580 /DEL/201 1 2 THE OTHER. THE NOTICE OF HEARING SENT TO THE ASSESS EE HAS NOT BEEN RETURNED UNSERVED. IN THESE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROS ECUTING ITS APPEAL. THE APPEAL FILED BY THE ASSESSEE IS, TH EREFORE, LIABLE TO BE DISMISSED, FOR NON-PROSECUTION. OUR A BOVE VIEW FINDS SUPPORT FROM THE FOLLOWING DECISIONS:- I. CIT VS. B.N. BHATTACHARGEE & ANR., 118 ITR 461, WHEREIN THEIR LORDSHIPS HAVE HELD: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL BUT EFFECTIVELY PURSUING IT. II. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (M.P.), WHEREIN, WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT, TH EIR LORDSHIPS MADE THE FOLLOWING OBSERVATION:- 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 REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. III. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P.) LTD, 38 ITD 320 (DEL.), WHEREIN THE APPEAL FI LED BY THE REVENUE BEFORE THE TRIBUNAL, WAS FIXED FOR HEAR ING. BUT ON THE DATE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ITA NO. 2580 /DEL/201 1 3 ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FI LED BY THE REVENUE AS UNADMITTED IN VIEW OF THE PROVISI ON OF RULE 19 OF THE APPELLATE RULES, 1963. 3. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED FOR NON-PROSECUTION. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 06 TH AUGUST, 2014. SD/- SD/- (H.S. SIDHU) (R.S. SYAL) JUDICIAL MEMBER ACCOU NTANT MEMBER DATED: 06 TH AUGUST, 2014. DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR DY. REGISTRAR, ITAT, NEW DELHI