Shah Multilayer (P) Ltd., Delhi V. Pr. CIT- 8, New Delhi

ITA 3470/DEL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 8971 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2007-2008
• Appeal Filed On: 31-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Section: 263

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G : NEW DELHI BEFORE SHRI BHAVNESH SAINI , JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO. 3470/DEL/2017 (ASSESSMENT YEAR: 20 07 - 08 ) SHAH MULTILAYER PRIVATE LIMITED 15 SURYA NIKETAN DELHI PAN AACCS3738G VS. PR. CIT - 8 NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY: SHRI S S RANA CIT DR DATE OF HEARING 15/10/2018 DATE OF PRONOUNCEMENT 15 /10/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 1 . THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD CIT , NEW DELHI , DATED 23/3/2017 PASSED U/S 263 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2007 - 08 . 2 . TODAY, I.E. ON 15/10/2018 WHEN THIS 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 H ELD 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 ITR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF ASSESSEE IN DEFAULT MADE FOLLOWIN G OBSERVATIONS IN THEIR ORDER: PAGE | 2 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 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 APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15/ 10/2018. S D / - S D / - ( BHAVNESH SAINI ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 15/ 10/2018 A K KEOT COPY FORWARDED TO 1 . APPLICANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI PAGE | 3 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/ PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER