JSL Architecture Ltd., Gurgaon V. JCIT, Gurgaon

ITA 3502/DEL/2015

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5440 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2009-2010
• Appeal Filed On: 01-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B P SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.3502/DEL/2015 ASSESSMENT YEAR: 2009-10 JSL ARCHITECTURE LTD., PLOT NO.64, 2 ND FLOOR, PHASE-IV, UDYOG VIHAR, GURGAON. PAN : AAJCS1552R VS. JCIT, RANGE-II, GURGAON. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI B.P. SINGH, SR.DR DATE OF HEARING : 16.10.2018 DATE OF PRONOUNCEMENT: 16.10.2018 ORDER PER R.K. PANDA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 17 TH MARCH, 2015 OF THE CIT(A)-1, GURGAON, RELATING TO A SSESSMENT YEAR 2009- 10. ITA NO.3502/DEL/2015 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. IT WAS SEEN THAT ON THE LAST OCCASION, DUE TO NON-APPEARANCE BY ANYBODY ON BEHAL F OF THE ASSESSEE, THE CASE WAS ADJOURNED FOR TODAY. HOWEVER, WHEN THE NA ME OF THE ASSESSEE WAS CALLED, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY PETITION SEEKING ANY ADJOURNMENT WAS FILED. THIS TYPE OF CON DUCT ON THE PART OF THE ASSESSEE SHOWS THAT IT IS NOT INTERESTED IN PROSECU TING THE APPEAL FILED BY IT. THE APPEAL FILED BY THE ASSESSEE IS, THEREFORE, LIA BLE TO BE DISMISSED, FOR NON-PROSECUTION. OUR ABOVE VIEW FINDS SUPPORT FROM THE FOLLOWING DECISIONS:- 1. CIT VS. B.N. BHATTACHARGEE & ANR., 118 ITR 461, WHE REIN THEIR LORDSHIPS HAVE HELD: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 4 80 (M.P.), WHEREIN, WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT, THEIR LORDSHIPS MADE THE FOLLO WING OBSERVATION:- 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 REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P. ) LTD, 38 ITD 320 (DEL.), WHEREIN THE APPEAL FILED BY THE REVENUE BEFORE THE ITA NO.3502/DEL/2015 3 TRIBUNAL, WAS FIXED FOR HEARING. BUT ON THE DATE O F HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICA TION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATI ON OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN A BSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS , TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW O F THE PROVISION OF RULE 19 OF THE INCOME-TAX (APPELLATE TRIBUNAL) R ULES, 1963. 3. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED FOR NON- PROSECUTION. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 1 6.10.2018. SD/- SD/- (KULDIP SINGH) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMFBER DATED: 16 TH OCTOBER, 2018 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR DY. REGISTRAR, ITAT, NEW DELHI