M/s. CSN Estates Pvt. Ltd., New Delhi V. ACIT, New Delhi

ITA 2805/DEL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3027 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-05-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 06-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

ITA NO. 2805 /DEL./201 4 ASSESSMENT Y EAR: 2009 - 10 PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH B BENCH NEW DELHI) BEFORE SHRI AMIT SHUKLA , JUDICIAL MEMB E R & SHRI PRASHANT MAHARISHI , ACCOUNTANT MEMBER ITA NO. 2805/ DEL./201 4 ASSESSMENT YEAR: 2009 - 10 CSN ESTATES PVT. LTD. SHOP NO.1 AND 4 LOCAL SHOPPING CENTER, PUSHP VIHAR, MADANGIR, NEW DELHI VS. ACIT CIRCLE - 3(1) NEW DELHI (APPLICANT) (RESPONDENT) (PAN: A A C C C6 181B ) REVENUE BY: SHRI ANIL KUMAR SHARMA, SR. DR ASSESSEE BY: NONE DATE OF HEARING 2 2 / 0 5 /201 7 DATE OF PRONOUNCEMENT 22 / 0 5 /201 7 ORDER PER AMIT SHUKLA, JUDICIAL MEMBER : TH E AFORESAID APPEAL HA S BEEN FILED BY THE REVENUE AGAINST IMPUGNED ORDER DATED 2 8 . 2 .201 4 , PASSED BY THE LD. CIT (A PPEALS ) - VI , NEW DELHI FOR THE QUANTUM OF ASSESSMENT PASSED U/S 143(3) FOR THE A.Y. 2009 - 10. 2. TODAY, I.E. ON 2 2 .0 5 .2017 WHEN THE CASE WAS CALLED ON BOARD, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN FILED BEFORE THE TRIBUNAL. FROM THE RECORDS IT PAGE 2 OF 4 IS SEEN THAT DESPITE ISSUANCE OF NOTICES ON THE ADDRESS GIVEN IN THE FORM NO. 36, EITHER THE NOTICE IS NOT SERVED OR THERE IS NO RESPONSE. ASSESSEE HAS NOT GIVEN ANY INTIMATION OF NEW ADDRESS. IN THESE FACTS AND CIRCUMSTANCES, I T SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL; HENCE, THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE UN - ADMITTED AND DISMISSED FOR NON - PROSECUTION. O UR ABOVE VIEW, WE FIND SUPPORT FROM THE FOLLOWING DECISIONS: - (I). IN THE CASE OF CIT VS. B.N. BH ATTACHARGEE & ANOTHER 118 ITR 46 1 (RELEVANT PAGES 477 & 478) WHEREIN THEIR LORDSHIPS HAVE HELD THAT THE APPEAL DOES NOT MEAN MERELY FILING OF APPE AL BUT EFFECTIVELY PURSUING IT. (II). IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKER VS. CWT 223 ITR 480 (MP ) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATIONS 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, THIS COURT IS NOT BOUND TO ANSWER THE REFERENCE. (III). IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD. 38 ITD 320 ( D EL). THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL WHICH WAS FIXED FOR HEARI NG BUT ON THE DATE OF HEARING NOBODY REPRESENTED THE REVENUE / APPLICANT, NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY REVENUE CHOOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INH ERENT POWER TREATED THE APPEAL FILED BY THE PAGE 3 OF 4 REVENUE AS UN - ADMITTED IN VIEW OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3. THEREFORE, KEEPING IN VIEW THE ABOVE, THE PRESENT APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR NON - PROSECUTION. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER AND EXPLAINING THE REASONS FOR NON - COMPLIANCE ETC. AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS ETC, THEN THIS ORDER SHALL BE RECALLED. 4 . IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ORDER P RONOUNCED IN THE OPEN COURT ON 2 2 . 0 5 .201 7. S D / - S D / - ( PRASHANT MAHARSHI ) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 22 . 0 5 .2017 NARENDER COPY FORWARDED TO: 1) APPELLANT 2) RESPONDENT 3) CIT 4) CIT (APPEALS) 5) DR: ITAT ASSISTANT REGISTRAR PAGE 4 OF 4 DATE DRAFT DICTATED ON 2 2 .0 5 .2017 DRAFT PLACED BEFORE AUTHOR 2 2 .0 5 .2017 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. APPROVED DRAFT COMES TO THE SR.PS/PS 2 2 . 5 .2017 KEPT FOR PRONOUNCEMENT ON FILE SENT TO THE BENCH CLERK 2 2 . 5 .2017 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.