Sarvdaman Tyagi, Meerut V. CIT, Meerut

ITA 3309/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97751 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 20-03-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 24-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B R R KUMAR
• Section: 263; 11

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G : NEW DELHI BEFORE SHRI G. D. AGARWAL, HONBLE VICE PRESIDENT AND SHRI A. T. VARKEY, JUDICIAL MEMBER ITA NO. 3309 /DEL/ 2013 (ASSESSMENT YEAR: 2008 - 09 ) SARVDAMAN TYAGI, 153, BEGUM BAGH, MEERUT, ADOPT7668L VS. CIT MEERUT (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI B.R.R. KUMAR, SR. DR. O R D E R PER A. T. VARKEY , JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE EMANATES FROM THE ORDER OF LD. CIT, MEERUT , DATED 22.03.2013 U/S 263 OF THE INCOME TAX ACT, 1961 RELEVANT TO ASSESSMENT YEAR 2008 - 09. 2. TODAY, I.E. ON 05.11.2015 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. IT 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. IN OUR ABOVE VIEW, WE FIND SUPPORT FROM THE FOLLOWING DECISIONS: - (I). IN THE CASE OF CIT VS. B.N. BHATTACHARGEE & ANOTHER 118 ITR 461 (RELEVANT PAGES 477 & 478) WHEREIN THEIR LORDSHIPS HAVE HELD THAT THE APPEAL DOES NOT MEAN MERELY FILING OF APPEAL BUT EFFECTIVELY PURSUING IT. (II). IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKER VS. CWT 223 IR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF ASSESSEE IN DEFAULT MADE FOLLOWIN G 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 T HE REFERENCE. (III). IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD. 38 ITD 320 (DEL). THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL WHICH WAS FIXED FOR HEARING BUT ON THE DATE OF HEARING NOBODY REPRESENTED THE REVENUE / APPLICANT, NOR ANY COMMUNIC ATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO PAGE NO. 2 WHY REVENUE CHOOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWER TREATED THE APPEAL FILED BY THE REVENUE AS UN - ADMITTED IN VIEW OF RULE 19 OF T HE APPELLATE TRIBUNAL RULES, 1963. 3. THEREFORE, KEEPING IN VIEW THE ABOVE, THE 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 ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 06 . 11 . 2015 . - SD / - - SD / - ( G. D. AGARWAL) (A. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED : 0 6 / 11 / 2015 A K KEOT COPY FORWARDED TO 1 . APPLICANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI