Bimla Narang, New Delhi V. ITO, New Delhi

ITA 3684/DEL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5823 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 07-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R MISHRA

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO . 3684 /DEL/20 17 ASSESSMENT YEAR : 2013 - 1 4 BIMLA NARANG SHOP NO. 8, KHANNA MARKET, LODHI COLONY NEW DELHI PAN : ABUPN9118P VS. ITO WARD 53 ( 1 ) , NEW DELHI (APPELLANT ) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI B.R. MISHRA , SR. DR DATE OF HEARING : 2 8 .0 6 .201 8 DATE OF PRONOUNCEMENT : 28 . 06 .201 8 ORDER PER R.S. SYAL, VICE PRESIDENT : TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 18, NEW DELHI ON 7.4 .2017 IN RELATION TO ASSESSMENT YEAR 201 3 - 14 . 2. WHEN THE MATTER WAS CALLED UP FOR HEARING TODAY, NO O NE HAS APPEARED ON BEHALF OF THE ASSESSEE. THE ASSESSEE HAS NOT FIL ED ANY ADJOURNMENT ITA NO. 3684 /DEL/2017 APPLICATION ALSO. THE NOTICE OF HEARING SENT TO THE ASSESSEE HAS NOT BEEN RETURNED UNSERVED . THIS IS A RECALLED MATTER IN WHICH , EARLIER , THE MATTER WAS DISMISSED IN LIMINE DUE TO THE NON APPEARANCE OF THE ASSESSEE AT THE TIME OF HEARING . THE APPEAL WAS RESTORED ON A MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. IN THIS ROUND ALSO THE MATTER WAS ADJOURNED MANY A TIMES INCLUDING ONCE AT THE REQUEST OF THE ASSESSEE . IN THESE CIRCUMSTANCES, I T APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL . T HE APPEAL FILED BY THE ASSESSEE IS , THEREFORE, LIABLE TO BE DISMISSED, FOR NON - PROSECUTION. O UR ABOVE VIEW FIND S SUPPORT FROM THE FOLLOWING DECISIONS: - 1 . CIT VS. B.N. BHATTACHARGEE & AN R. , 118 ITR 461, WHEREIN THEIR LORDSHIPS HAV E HELD: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL BUT EFFECTIVELY PURSUING IT. 2 . ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT , 223 ITR 480 (M.P.) , WHEREIN, WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT , THEIR LORDS HIPS MADE THE FOLLOWING OBSERVATION: - 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 REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3 . COMMISSIONER OF INCO ME - TAX VS. MULTIPLAN INDIA (P.) LTD , 38 ITD 320 (DEL.), WHEREIN THE APPEAL FILED BY THE REVENUE BEFORE THE ITA NO. 3684 /DEL/2017 TRIBUNAL, WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEI VED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW OF THE PROVISION OF RULE 19 OF THE INCOM E - TAX ( APPELLATE TRIBUNAL) RULES, 1963. 3 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR NON - PROSECUTION. TH E DECISION WAS PRONOUNCED IN THE OPEN COURT ON 28 TH JUNE , 201 8 . SD/ - ( R.S. SYAL ) VICE PRESIDEN T DATED: 28 TH JUNE , 201 8 SH COPY FORWARDED TO 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR DY. REGISTRAR, ITAT, NEW DELHI ITA NO. 3684 /DEL/2017 DATE 1. DRAFT DICTATED ON 2 8 .06.2018 2. DRAFT PLACED BEFORE THE AUTHOR 2 8 . 06.2018 3. DRAFT PLACED BEFORE THE OTHER MEMBER 4 . APPROVED DRAFT COMES TO THE SR.PS/PS 5. ORDER UPLOADED ON 28 .6.2018 6 . FILE SENT TO THE BENCH CLERK 7 . DATE ON WHICH FILE GOES TO T HE HEAD CLERK. 8 . DATE ON WHICH FILE GOES TO THE AR 9 . DATE OF DISPATCH OF ORDER. *