Society For Computer Education & Management Studies, New Delhi V. ITO (Exemption), New Delhi

ITA 3311/DEL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53121 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 02-11-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 22-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH I DELHI ] BEFORE MS. DIVA SINGH, JM AND SHRI K. D. RANJAN , AM I. T. APPEAL NO. 3311 (DEL) OF 2011 ASSESSMENT YEAR : 2001-02. SOCIETY FOR COMPUTER EDUCATION THE INCOME- TAX OFFICER, AND MANAGEMENT STUDIES, [ EXEMPTION ]; 105 M O R POCKET, VS. TRUST WARD : II, K A L K A J I, [ NEAR NEHRU PLACE]; N E W D E L H I. N E W D E L H I 110 019. P A N / G I R NO. AAA TS 4651 H. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY : N O N E; DEPARTMENT BY : SHRI A. K. MONGA, SR. D. R. ; O R D E R. PER K. D. RANJAN, AM : THIS APPEAL BY THE ASSESSEE FOR ASSESSMENT YEAR 20 01-02 ARISES OUT OF ORDER OF THE LD. CIT (APPEALS)-XXI, NEW DELHI. 2. THIS APPEAL WAS FIRST FIXED FOR HEARING ON 25/08 /2011 AND THIS DATE WAS NOTED AT THE TIME OF FILING OF THE APPEAL ON 22/06/2011. ON 25 TH AUGUST, 2011 THE BENCH DID NOT FUNCTION AND THE CASE WAS ADJOURNED. THE CASE WAS AGAIN FIXED FOR H EARING ON 02 ND NOVEMBER, 2011. ON 02/11/2011, WHEN THE CASE WAS CALLED FOR HEARING, N OBODY APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING AND NOR WAS ANY APPLICATION FOR ADJOURNMENT RECEIVED. IT APPEARS THAT THE 2 I. T. APPEAL NO. 3311 (DEL) OF 2011 ASSESSEE IS NOT INTERESTED IN GETTING THE APPEAL PR OSECUTED. HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT MAD E THE FOLLOWING OBSERVATIONS: 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 BOOK S O AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. ITAT DELHI BENCH D IN THE CASE OF CIT V. MULTI PLAN INDIA (P) LTD. OBSERVED THAT THE PROVISIONS OF RULE 19 STATE THAT MERE ISSUE OF NOTI CE COULD NOT BY ITSELF MEAN THAT THE APPEAL HAD BEEN ADMITTED. THIS RULE ONLY CLARIFIES THE POSITIO N. THERE MIGHT BE VARIOUS REASONS WITH THE APPELLANT TO REMAIN ABSENT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT ALSO BE A DESIRE OR ABSENCE OF NEED TO PROSECUTE THE APPEAL OR LIABILIT Y TO ASSIST THE TRIBUNAL IN A PROPER MANNER OR TO TAKE BENEFIT OF VAGARIES OF LAW. 4. RESPECTFULLY FOLLOWING THE PRECEDENTS THE APPEAL FILED BY THE ASSESSEE IS TREATED AS UN-ADMITTED AND DISMISSED IN LIMINE. WE MAY LIKE T O CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON-APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APP EAL. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. THE ORDER PRONOUNCED IN THE OPEN COURT ON : 02 ND NOVEMBER, 2011. SD/- SD /- [ DIVA SINGH ] [ K. D. R ANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 02 ND NOVEMBER, 2011. *MEHTA * 3 I. T. APPEAL NO. 3311 (DEL) OF 2011 COPY OF THE ORDER FORWARDED TO : - 1. APPELLANT. 2. RESPONDENT. 3. CIT, 4. CIT (APPEALS), 5. DR, ITAT, NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGISTRAR, ITAT. 4 I. T. APPEAL NO. 3311 (DEL) OF 2011