M/s. Surjit Singh Chauhan & Sons Pvt. Ltd, New Delhi V. ITO, New Delhi

ITA 3680/DEL/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 4117 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 03-05-2010
• Assessment Year: 1991-1992
• Appeal Filed On: 28-08-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G G KAMEI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `G : NEW DELHI) BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.3680/DEL./2009 (ASSESSMENT YEAR : 1991-92) SURJIT SINGH CHAUHAN & SONS PVT. LTD., VS. ITO, WA RD 9(4), E-8/1, SOUTH EXTN. MARKET, PART II, NEW DELHI. NEW DELHI. (PAN/GIR NO.AAGCS3336N) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS. G.G. KAMEI, SR.DR ORDER PER A.D. JAIN: JM THIS APPEAL BY THE ASSESSEE FOR AY 1991-9 2 ARISES OUT OF THE ORDER OF THE CIT(A)- XII, NEW DELHI, IN WHICH VARIOUS GROUNDS HAVE BEEN RAISED. 2. AT THE TIME OF HEARING OF THE APPEAL, NEITHER TH E ASSESSEE NOR ANY OF HIS AUTHORIZED REPRESENTATIVE WERE PRESENT. ALTHOUGH, LAST NOTICE POSTING THE APPEAL FOR HEARING ON 03.05.2010 WAS SENT AT THE ADDRESS GIVEN BY THE A SSESSEE IN FORM NO.36. ON EARLIER OCCASIONS ALSO, HEARING WAS ADJOURNED DUE TO NON-FU NCTIONING OF THE BENCH. THE NOTICE ISSUED HAS NOT COME BACK UNSERVED AND HENCE, THE SE RVICE IS PRESUMED TO BE SERVED. IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PUR SUING THE APPEAL. THE APPEAL OF THE ASSESSEE IS, THEREFORE, DISMISSED AS UNADMITTED FOL LOWING THE RATIO OF DECISIONS RENDERED IN THE FOLLOWING CASES: 1. IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND AN OTHER, REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478], WHEREIN THEIR LORDSHIPS HAVE HELD THAT:- THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. 2. IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR V S. CWT; 223 ITR 480 (M.P.) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN THEIR ORDER:- IF THE PARTY, AT WHOSE INSTANCE THE R EFERENCE IS MADE, 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. SIMILAR VIEW HAS BEEN TAKEN BY ITAT, DELHI BENCH IN THE CASE OF MULTIPLAN INDIA (P).) LTD. REPORTED IN 38 ITD 320 (DEL.). 3. RESPECTFULLY FOLLOWING THE PRECEDENT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. HOWEVER, IT IS CLARIFIED THAT IF ASSESSEE LATER ON EXPLAINS THE REASONS FOR NON-APPEARANCE AND THE BEN CH IS SO SATISFIED, THE ORDER PASSED EX-PARTE MAY BE RECALLED FOR FRESH ADJUDICATION OF THE APPEAL. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. 4. ORDER PRONOUNCED IN OPEN COURT ON THE CONCLUSION OF THE HEARING ON 03.05.2010. SD/- SD/- (A.K. GARODIA) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, MAY 03, 2010. SKB COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XII, NEW DELHI 5.CIT(ITAT), NEW DELHI. AR/ITAT