Senior Media Ltd., New Delhi V. ACIT, New Delhi

ITA 3929/DEL/2010

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4144 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 05-12-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 20-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G NEW DELHI BEFORE SH. O.P. KANT , ACCOUNTANT M EMBER AND MS. SUCHITRA KAMBLE , JUDICIAL MEMBER ITA NO. 3929 /DEL/ 2010 ASSESSMENT YEAR: 2007 - 08 SENIOR MEDIA LTD, 1/1, SHANTI NIKETAN, NEW DELHI VS. ACIT, CIRCLE - 8(1), C.R. BUILDING, I.P. ESTATE, NEW DELHI PAN : AAICS0629L (APPELLANT) (RESPONDENT) AND ITA NO. 4957 /DEL/ 2013 ASSESSMENT YEAR: 2007 - 08 SENIOR MEDIA LTD, B - 109, BASEMENT DEFENCE COLONY, NEW DELHI VS. ACIT, CIRCLE - 8(1), NEW DELHI PAN : AAICS0629L (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. N.K. BANSAL, SR.DR DATE OF HEARING 05.12.2016 DATE OF PRONOUNCEMENT 07.12.2016 ORDER PER O.P. KANT , A. M. : THESE APPEALS, BY THE ASSESSEE, ARE DIRECTED AGAINST DIFFERENT ORDERS OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - XI, NEW DELHI, DATED 17.06.2010 AND 14.05.2013 FOR ASSESSMENT YEAR 2007 - 08 RESPECTIVELY. 2 ITA NO S . 3929 /DEL/2010 & 4957/DEL/2013 AY: 2007 - 08 2. IN THESE CASES , THE NOTICE WAS SENT TO THE A SSESSEE FOR HEARING BY REGD. AD POST FOR 05.12.2016 AT THE ADDRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10, BUT NEITHER THE ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILED ANY APPLICATION FOR ADJOURNMENT. IT IS TH US INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF HIS APPEAL S , THEREFORE, IN OUR CONSIDERED OPINION, NO USEFUL PURPOSE WOULD BE SERVED TO SEND THE NOTICE AGAIN AND AGAIN ON THE SAME ADDRESS. 3. CONSIDERING THE FACTS OF THE CASE AND KEE PING IN VIEW THE PROVISIONS OF RULE 19(2) OF THE INCOME - TAX (APPELLATE TRIBUNAL) RULES, 1963 AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., (38 ITD 320)(DEL), THE ASSESSEE S APPEAL IS LIABLE TO BE DISMISSED FOR WANT OF PROSECUTION. 3. THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (223 ITR 480) HAS HELD AS UNDER: '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, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. ' 4. SIMILARLY, HON'BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RETURNED THE REFERENCE UNANS WERED SINCE THE ASSESSEE REMAINED ABSENT AND THERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. 5. THEIR LORDSHIPS OF HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477 - 478) HELD THAT THE APPEAL DOES NOT MEAN, ME RE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME. 6. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA, WE DISMISS THE ABOVE APPEAL S FOR NON - PROSECUTION. BEFORE PARTING, WE ADD THAT IN CASE THE ASSESSEE IS SERIOUS IN PURSUIN G THE APPEAL FILED, THEN IT WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER BY MOVING AN APPROPRIATE APPLICATION. 3 ITA NO S . 3929 /DEL/2010 & 4957/DEL/2013 AY: 2007 - 08 7. IN THE RESULT, BOTH THE APPEAL S OF THE ASSESSEE ARE DISMISSED FOR NON - PROSECUTION. THE DECISION IS PRONOUN CED IN THE OPEN COURT ON 7 T H DEC . , 2016 . S D / - S D / - ( SUCHITRA KAMBLE ) ( O.P. KANT ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 7 T H DECEMBER , 2016 . RK / - COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI