M/s. I.G. Builders & Promoters (P) Ltd., New Delhi V. DCIT, New Delhi

ITA 299/DEL/2012

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 7361 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 01-10-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 19-01-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263; 11

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI GEORGE GEORGE K. , JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO . 299 / DEL / 2012 ASSESSMENT YEAR : 200 5 - 2006 M/S I.G. BUILDERS & PROMOTERS (P) LTD. C - 581, DEF ENCE COLONY, NEW DELHI - 110024 VS. DCIT, CIRCLE - 11(1), NEW DELHI. (PAN AAAC I 1640 K ) (APPELLANT ) (RESPONDENT) A SSESSEE BY : NONE DEPARTMENT BY: SHRI VIVEK NANGIA , SR. DR ORDER PER SHRI GEORGE GEORGE K , J M : TH IS APPEAL BY T HE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT (A) - XV ON 02 .1 1 .20 11 U/S 263 R.W.S. 14 3(3) OF THE INCOME - TAX ACT, 1961 IN RELATION TO THE ASS ESSMENT YEAR 200 5 - 0 6 . 2. WHEN THE MATTER WAS CALLED UP FOR HEARING TODAY, NO O NE HAS APPEARED ON BEHALF OF THE ASSESSEE. THE ASSESSEE HAS NOT FILED ANY ADJOURNMENT APPLICATION ALSO. EARLIER , THE ASSESSEE HAD TAKEN A COUPLE OF ADJOURNMENTS . THE NOTICE OF HEARING SENT TO THE ASSESSEE HAS NOT BEEN RETURNED UNSERVED. IN THESE CIRCUMSTANCES, I T APPEARS THA T THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS ITA NO.299/DEL /2012 ASSESSMENT YEAR : 2005 - 2006 2 APPEAL . T HE APPEAL FILED BY THE ASSESSEE IS , THEREFORE, LIABLE TO BE DISMISSED, FOR NON - PROSECUTION. O UR ABOVE VIEW FIND S SUPPORT FROM THE FOLLOWING DECISIONS: - I. CIT VS. B.N. BHATTACHARGEE & A N R. [ 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 , THEIR 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 R EFERENCE. III. COMMISSIONER OF INCOME - TAX VS. MULTIPLAN INDIA (P.) LTD [ 38 ITD 320 (DEL.) ] , WHEREIN THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL, WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMU NICATION 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 BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW OF THE PROVISION OF RULE 19 OF THE APPELLATE RULES, 1963. ITA NO.299/DEL /2012 ASSESSMENT YEAR : 2005 - 2006 3 3 . I N THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR NON - PROSECUTION. TH E DECISION WAS PRONOUNCED IN THE OPEN COURT ON 9 TH OCTO BER, 201 4 . SD/ - SD/ - ( T.S. KAPO OR ) (GEORGE GEORGE K.) A CCOUNTANT MEMBER J UDICIAL MEMBER DATED: 9 TH OCTOBER , 201 4 . AKS/ - COPY FORWARDED TO 1. APPELLANT 2. RESP ONDENT 3. CIT 4. CIT(A) 5. DR DY. REGISTRAR, ITAT, NEW DELHI