M/s. Kamran Kapadia Land Developers Pvt.Ltd., Surat V. The Dy.CIT.,Circle-1, Surat

ITA 3168/AHD/2009

• Counselvise Citation: 316820514 RSA 2009
• Duration Of Justice: 1 year(s) 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 17-11-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 26-11-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, AHMEDABAD BEFORE SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER I.T.A. NO. 3168, 3169 & 3170/ AHD/2009 (ASSESSMENT YEAR 2002-03, 2003-04 & 2006-07 RESPECT IVELY) M/S. KAMRAN KAPADIA LAND DEVELOPERS PVT. LTD., H/G-6, JAL NIDHI COMPLEX, NANPURA, SURAT VS. DCIT, CIRCLE 1, SURAT PAN/GIR NO. : AABCK8207B (APPELLANT) .. (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI VINOD TANWANI, SR. DR DATE OF HEARING: 17.11.2011 DATE OF PRONOUNCEMENT: 17.11.2011 O R D E R PER BENCH:- THEE APPEALS ARE DIRECTED AGAINST THREE SEPARATE O RDERS OF LD. CIT(A) - I, SURAT ALL DATED 27.10.2009 FOR THE ASSE SSMENT YEAR 2002-03, 2003-04 AND 2006-07. 2. THESE APPEALS WERE FIXED FOR HEARING EARLIER ON 06.09.2011. ON THAT DATE, THERE WAS A REQUEST FROM LD. A.R. OF THE ASSESSEE FOR ADJOURNMENT ON THIS PLEA THAT THE NECESSARY PREPARA TION REQUIRES TIME AND THEREFORE, SHORT ADJOURNMENT MAY BE ALLOWED. ON TH E REQUEST OF THE ASSESSEE, HEARING WAS ADJOURNED ON THAT DATE AND HE ARING WAS FIXED FOR 17.11.2011. ON THIS DATE ALSO, NONE IS PRESENT ON BEHALF OF THE ASSESSEE ALTHOUGH AN ADJOURNMENT APPLICATION BY THE LD. A.R. M/S. ASHWIN PAREKH & CO., CHARTERED ACCOUNTANTS, SURAT DATED 14.11.201 1 IS AVAILABLE ON I.T.A.NO.3168-70 /AHD/2009 2 RECORD REQUESTING FOR ADJOURNMENT ON THE PLEA THAT THE ASSESSEE IS ENGAGED IN OTHER CASES AT INCOME TAX SETTLEMENT COMMISSION MUMBAI ON THIS DATE AND, THEREFORE THESE CASES SHOULD BE ADJOURNED. TH ERE WAS NONE PRESENT IN THE COURT AT THE TIME OF HEARING TO PURSUE ADJOU RNMENT APPLICATION AND THERE WAS NO EVIDENCE ENCLOSED WITH THE ADJOURNMENT APPLICATION REGARDING ANY SUCH ENGAGEMENT OF THE A.R. OF THE AS SESSEE BEFORE THE SETTLEMENT COMMISSION, MUMBAI AND EVEN IF IT IS A F ACT, THE ASSESSEE SHOULD HAVE TAKEN A DIFFERENT DATE ON THE EARLIER O CCASION I.E. ON 06.09.2011 ITSELF. UNDER THESE FACTS, THE ADJOURN MENT APPLICATION FILED BY THE LD. A.R. WAS REJECTED AND SINCE THERE WAS NO NE PRESENT ON BEHALF OF THE ASSESSEE, IT IS INFERRED THAT THE ASSESSEE I S NOT INTERESTED IN PURSUING HIS APPEAL AND HENCE, THE SAME ARE LIABLE TO BE DIS MISSED FOR NON PROSECUTION. IN OUR ABOVE VIEW, WE FIND SUPPORT FRO M THE FOLLOWING DECISIONS:- IN THE CASE OF CIT VS B.N. BHATTACHARGEE AND ANOTHE R, REPORTED IN 118 ITR 461 (RELEVANT PAGES 477 AND 478) WHEREIN TH EIR LORDSHIPS HAVE HELD THAT THE APPEAL DOES NOT MEAN MERELY FIL ING OF THE APPEAL BUT EFFECTIVELY PURSUING IT. IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS C WT; 223 ITR 480 (M.P.) WHILE DISMISSING THE REFERENCE MADE AT T HE INSTANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN THEIR 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 HEARING OF THE REFERENC E, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. IN THE CASE OF CIT VS MULTIPLAN INDIA LIMITED; 38 ITD 320 (DEL), THE APPEAL WAS FILED BY THE REVENUE BEFORE THE TRIB UNAL, WHICH WAS I.T.A.NO.3168-70 /AHD/2009 3 FIXED FOR HEARING. BUT ON THE DATE OF HEARING, NOB ODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJ OURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATIO N AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON DATE. THE TR IBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3. IN THE RESULT, ALL THREE APPEALS OF THE ASSESSEE ARE DISMISSED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (MUKUL KUMAR SHRAWAT) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER SP. COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD 1. DATE OF DICTATION 17/11 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 17/11.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S.17/11 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 17/11 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.24/11 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 24/11/2011 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. ..