PANSARI GEMS INTERNATIONAL, Jaipur V. ACIT, Jaipur

ITA 458/JPR/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99486 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 11-06-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: P P MEENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : JAIPUR [BEFORE HONBLE SHRI VIJAY PAL RAO, JM & SHRI ARJ UN LAL SAINI, AM] I.T.A NO. 458/JP/2014 ASSESSMENT YEAR : 2008-0 9 M/S PANSARI GEMS INTERNATIONAL -VS.- ACIT, CENTRAL CIRCLE-1, 13, PRATAP COLONY, TONK ROAD, JAIPUR JAIPUR [PAN : AAGFP1543B) (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI P.P. MEENA (JCIT) DATE OF HEARING : 07.11.2017. DATE OF PRONOUNCEMENT : .11.2017. ORDER PER ARJUN LAL SAINI, AM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 02.05.2014 OF CIT(A)- JAIPUR, RELATING TO AY 2008-09. 2. THIS APPEAL CAME FOR HEARING TODAY I.E. ON 07.11 .2017. THE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING BY REGISTERED POST WITH AD ON 04.09.2017 TO THE ADDRESS GIVEN BY THE ASSESSEE IN COLUMN NO.10 OF FORM NO.36. HOWEVER NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING. NEITHER AN ADJ OURNMENT PETITION WAS FILED IN RESPECT OF THE ABOVE ASSESSEE IT MEANS THAT ASSESSEE IS NOT INTERESTED TO PROSECUTE THE APPEAL. HENCE THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. FOR THIS VIEW WE FIND SUPPORT FROM THE FOLLOWING DECISI ONS :- 1. IN THE CASE OF CIT VS B.N.BHATTACHRGEE AND ANOT HER, 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 ITA NO.458/JP/2014 M/S PANSARI GEMS INTERNATIONAL, JAIPUR A.Y 2008-09 2 2. IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR V S CWT; 223 ITR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF TH E ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN THEIR ORDER : 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 PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REF ERENCE. 3. IN THE CASE OF COMMISSIONER OF INCOME-TAX VS MUL TIPLAN INDIA (P) LTD.: 38 ITD 320(DEL), THE APPEAL FILED BY THE REVENUE BEFORE TH E TRIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY REPRESEN TED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE W AS NO COMMUNICATION 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 FI LED BY THE REVENUE AS UN ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3 . THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS, I.E. VIGILANTIBUS, NON-DORMIENTIBUS, JURA SUBVENIENT. 4. THE ASSESSEE, IF SO DESIRED, SHALL BE FREE TO MO VE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS FOR NON -COMPLIANCE ETC. THEN THIS ORDER MAY BE RECALLED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE COURT ON 10.11.2017 SD/- SD/- [VIJAY PAL RAO] [ DR ARJUN LAL SAINI] JUDICIAL MEMBER ACCO UNTANT MEMBER DATED : 10.11.2017. [RG PS] COPY OF THE ORDER FORWARDED TO: 1. M/S PANSARI GEMS INTERNATIONAL 13, PRATAP COLONY , TONK ROAD, JAIPUR 2. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CI RCLE-1, JAIPUR 3. CIT(A)-JAIPUR 4. CIT-IV, JAIPUR 3 ITA NO.458/JP/2014 M/S PANSARI GEMS INTERNATIONAL, JAIPUR A.Y 2008-09 3 5. CIT(DR), JAIPUR BENCH, JAIPUR. TRUE COPY BY ORDER ASSTT.REGISTRAR, ITAT, JAIPUR B ENCHES