Udham Singh Nagar Dugdh Utpadak Sahakari Sangh Ltd., Udham Singh Nagar V. ITO- 1(5), Rudrapur

ITA 4030/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5899 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 28-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A+SMC , NEW DELHI BEFORE SHRI AMIT SHUKLA , JUDICIAL M EMBER AND SH RI O.P. KANT , ACCOUNTANT MEMBER ITA NO .4030 /DE L/ 2018 ASSESSMENT YEAR : 2014 - 15 M/S. UDHAM SINGH NAGAR DUGDH UTPADAK SAHAKARI SANGH LTD., OPPOSITE NAVODAY VIDYALAY, KASHIPUR ROAD, RUDRAPUR, UDHAM SINGH NAGAR, UTTARAKHAND VS. INCOME TAX OFFICER - 1(5), RUDRAPUR PAN : AAALU0070G (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI S.L. ANURAGI, SR.DR ORDER PER O.P. KANT, A .M. : THIS APPEAL, BY THE ASSESSEE, IS DIRECTED AGAINST ORDER OF CIT(A), HALDWANI, DATED 13.03.2018 FOR ASSESSMENT YEAR 2014 - 15. 2. ON THE LAST DATE OF HEARING, I.E., 17.10.2018, THE CASE WAS ADJOURNED ON THE WRITTEN REQUEST OF ASSESSEE S COUNSEL FOR 10.01.2019, THE DATE, WHICH WAS INFORMED TO BOTH THE PARTIES. DESPITE THIS, ON 10 .01.2019, WHEN THE CASE WAS CALLED UPON, NONE TURNED UP ON BEHALF OF THE ASSESSEE, NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN FILED. IT IS, THUS, INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF ITS APPEAL. 3. CONSIDERING THE FACTS OF THE CASE AND KEEPING 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. 4. 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: DATE OF HEARING 10.01.2019 DATE OF PRONOUNCEMENT 10.01.2019 2 ITA NO. 4030/DEL/2018 '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. ' 5. SIMILARLY, HON'BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 29 6 ITR 495) RETURNED THE REFERENCE UNANSWERED SINCE THE ASSESSEE REMAINED ABSENT AND THERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. 6. 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, MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME. 7. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA, WE DISMISS THE APPEAL FOR NON - PROSECUTION. BEFORE PARTING, WE ADD THAT IN CASE T HE ASSESSEE IS SERIOUS IN PURSUING THE APPEAL FILED, THEN IT WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER BY MOVING AN APPROPRIATE PETITION AND ALSO BY TAKING APPROPRIATE ACTION TO CORRECT THE DEFECTS, IF ANY, POINTED OUT. THE CO - ORDINATE BENCH C ONSIDERING THE PETITION, IF SO SATISFIED WITH THE EXPLANATION AND THE ACTIONS OF CURING THE DEFECTS, MAY RECALL THIS ORDER. 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON - PROSECUTION. ORDER IS PRONOUN CED IN THE OPEN COURT ON 10 TH JANUARY , 201 9 . S D / - S D / - [ AMIT SHUKLA ] [O.P. KANT] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 10 TH JANUARY, 2019 . RK / - [D.T.D.S] COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR ASST. REGISTRAR, ITAT, NEW DELHI