M/s. Myna Electronics (P) Ltd, New Delhi V. ITO, New Delhi

ITA 2818/DEL/2009

• Counselvise Citation: 281820114 RSA 2009
• Duration Of Justice: 5 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 22-10-2014
• Assessment Year: 1999-2000
• Appeal Filed On: 11-06-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J P CHANDRAKER

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.S. SYAL, AM AND SHRI RAJPAL YADAV, JM ITA NO.2818/DEL/2009 ASSESSMENT YEAR : 1999-2000 MYNA ELECTRONICS (P) LTD., A-83, G.T. KARNAL ROAD, INDL. AREA, AZADPUR, NEW DELHI. PAN : AAACM1049C VS. ITO, WARD 5(4), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI J.P. CHANDRAKER, SR.DR ORDER PER SHRI R.S. SYAL, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 11.05.2009 IN RELATION TO A SSESSMENT YEAR 1999-2000. 2. WHEN THE MATTER WAS CALLED UP FOR HEARING TOD AY, NO ONE HAS APPEARED ON BEHALF OF THE ASSESSEE. THE ASSESSEE HA S NOT FILED ANY ADJOURNMENT APPLICATION ALSO. EARLIER, THE MATTER W AS ADJOURNED MANY A TIMES AT THE REQUEST OF THE ASSESSEE. THE DA TE OF HEARING WAS ANNOUNCED IN THE OPEN COURT, WHEN THE MATTER WA S ADJOURNED ITA NO.2818/DEL/2009 2 LAST, ON 27.05.2014, AT THE REQUEST OF THE ASSESSEE , TO 22.10.2014, WHICH DATE WAS NOTED BY REPRESENTATIVES OF BOTH THE PARTIES. IN THESE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE I S NOT INTERESTED IN PROSECUTING ITS APPEAL. THE APPEAL FILED BY THE ASSESSEE IS, THEREFORE, LIABLE TO BE DISMISSED, FOR NON-PROSECUT ION. OUR ABOVE VIEW FINDS SUPPORT FROM THE FOLLOWING DECISIONS:- 1. CIT VS. B.N. BHATTACHARGEE & ANR., 118 ITR 461, WH EREIN THEIR LORDSHIPS HAVE HELD: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. 2. 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, THEIR LORDSHIPS MADE TH E FOLLOWING OBSERVATION:- 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 REFERENCE, THE COURT IS NOT BOUN D TO ANSWER THE REFERENCE. 3. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P. ) LTD, 38 ITD 320 (DEL.),WHEREIN THE APPEAL FILED BY THE REVE NUE BEFORE THE TRIBUNAL, WAS FIXED FOR HEARING. BUT ON THE DA TE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NO R ANY COMMUNICATION FOR 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 BA SIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE RE VENUE AS ITA NO.2818/DEL/2009 3 UNADMITTED IN VIEW OF THE PROVISION OF RULE 19 OF T HE 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 2 2 ND OCTOBER, 2014. SD/- SD/- (RAJPAL YADAV) (R.S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 22 ND OCTOBER, 2014. DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR DY. REGISTRAR, ITAT, NEW DELHI