Mr. Shiv Prasad Jain, New Delhi V. ITO, New Delhi

ITA 2584/DEL/2011

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 7011 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 26-09-2011
• Assessment Year: 2000-2001
• Appeal Filed On: 18-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K MONGA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: I : NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI B.C. MEENA, ACCOUNTANT MEMBER I.T.A. NO. 2584/DEL/2011 ASSESSMENT YEAR : 2000-01 SHIV PRASAD JAIN, Z-145, LOHA MANDI, NARAINA, NEW DELHI. (PAN: AAGPJ 1483 Q) VS. INCOME TAX OFFICER, WARD-27 (1), NEW DELHI. [APPELLANT] [RESPONDEN T] APPELLANT BY : NONE RESPONDENT BY : A.K. MONGA, SR. D.R. DATE OF HEARING : 26.0 9.2011 DATE OF PRONOUNCEMENT : 26.09.2011 O R D E R PER DIVA SINGH, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 17.02.2011 OF THE CIT(A)-XXIV, NEW DELHI PERTAINING TO 2000-01 A.Y. 2. NO ONE WAS PRESENT AT THE TIME OF HEARING ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED ORDER. EVEN IN THE SECOND RO UND ALSO, NO ONE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVE D. 3. IT IS ALSO BORNE OUT FROM THE RECORD THAT NOT ICE FOR THE DATE OF HEARING WAS ISSUED TO ASSESSEE ON 26.07.2011 AT THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO.36. ACCORDINGLY, IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT I NTERESTED IN PROSECUTING THE APPEALS ANY FURTHER. WE, THEREFORE, HAVE NO OPTION BUT TO DISMISS THE APPEAL PREFERRED BY THE ASSESSEE PLACING RELIANCE ON THE R ATIO OF DECISIONS IN THE FOLLOWING CASES :- ITA NO.2584/DEL./2011 A.Y. 2000-01 2 (I) IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND A NOTHER, REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] WHEREIN THEIR LO RDSHIPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. (II) IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (M.P.) WHILE DISMISSING THE REFERENCE MADE AT THE I NSTANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN T HEIR ORDER: 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 HEAR ING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. (III) IN THE CASE OF COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P) LTD.; 38 ITD 320 (DEL), THE APPEAL FILED BY THE REV ENUE BEFORE THE TRIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY CO MMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATI ON OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN A BSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREAT ED THE APPEAL FILED BY THE REVENUE AS UN-ADMITTED IN VIEW OF THE PROVIS IONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 4. CONSIDERING THE FACTS AND KEEPING IN VIEW THE PR OVISIONS OF ORDER V RULE 19A OF THE INCOME TAX APPELLATE TRIBUNAL RULES , AS WERE CONSIDERED IN THE CASES OF CIT VS. MULTIPLAN (INDIA) P. LTD., 38 ITD 320 (DEL); LATE TUKOJI RAO HOLKAR, 223 ITR 480 (MP), CIT VS. B.N.BH ATTACHARGEE AND ANOTHER, REPORTED IN 118 ITR 461 (RELEVANT PAGES 47 7 AND 478), LATE MRS. BANU E COWASJI VS CIT 276 ITR 594 (MP), WE DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION. WE MAY LIKE TO C LARIFY THAT SUBSEQUENTLY IF ITA NO.2584/DEL./2011 A.Y. 2000-01 3 THE ASSESSEE MOVES AN APPROPRIATE APPLICATION FOR R ECALL OF THE ORDER AND EXPLAIN THE REASONS FOR NON-APPEARANCE AND IF THE B ENCH IS SO SATISFIED, THE ORDER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATI ON OF THE APPEAL. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESS EE IS DISMISSED IN LIMINI FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 26.09.2011 IM MEDIATELY AFTER CONCLUSION OF THE HEARING. SD/- SD/- (B.C. MEENA) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 26 TH SEPTEMBER, 2011 PBN/* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. D.R., ITAT BY ORDER, DY. REGISTRAR, ITAT, DELHI BENCHES