M/S PRASHANT CONSTRUCTION CO., Nagpur V. THE JOINT CIT, RANG-8, Nagpur

ITA 46/NAG/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 1649 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 30-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NARENDRA KANE

Judgement Text

1 M.A. NO. 46/NAG/2014 IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. I.T. A. NO. 46 /NAG/201 4 ASSESSMENT YEAR : 2010 11. PRASHANT CONSTRUCTION CO. JT. COMMISSIONER OF INCOME TAX, GADIKDHANA, TILAK ROAD, V/S. RANGE 8, NAGPUR. MAHAL, NAGPUR. (APPELLANT) RESPONDENT. APPELLANT BY : NONE. R ESPONDENT BY : SHRI NARENDRA KANE. DATE OF HEARING : 09 09 - 2015. DATE OF PRONOUNCEMENT : 24 TH SEPT., 2015. O R D E R PER SHRI SHAMIM YAHYA, A.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(APPEALS) II, NAGPUR AND PERTAINS TO ASSESSMENT YEAR 20 10 11. 2. THIS APPEAL CAME FOR HEARING ON 09 09 - 2015. THE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING ON THE ADDRESS GIVEN BY THE ASSESSEE IN FORM NO.36. HOWEVER, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSE E ON THE DATE OF HEARING. NEITHER AN ADJOURNMENT 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. FO R THIS VIEW WE FIND SUPPORT FROM THE FOLLOWING DECISIONS : 2 M.A. NO. 46/NAG/2014 1. IN THE CASE OF CIT V/S. BHATTACHARGEE AND ANOTHER REPORTED IN 118 ITR 461 (RELEVANT PAGES 477 & 478) THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL BUT EFFECTIVELY PURSUING IT. 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 THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN THEIR ORDER: 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 3. IN THE CASE OF COMMISSIONER OF INCOME - TAX V/S. MULTIPLAN INDIA (P) LTD., 38 ITD 320 (DEL), THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATIO N 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 UN ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLANT TRIBUNAL RULES, 1963. 3. THE ASSESSEE, IF SO DESIRED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS FOR NON - COMPLIANCE ETC. THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON - PROSECUTI ON. ORDER PRONOUNCED IN THE OPEN COURT ON SEPT. 24 TH , 2015. SD/ SD/ (MUKUL K. SHRAWAT) (SHAMIM YAHYA) JUDICIAL MEMBER. ACCOUNTANT MEMBER NAGPUR, DATED: 24 TH SEPT., , 2015. 3 M.A. NO. 46/NAG/2014 COPY OF ORDER FORWARDED TO : 1. THE ASSESSEE. 2. REVENUE. 3. TH E CIT(A) 4. THE CIT, NAGPUR. 5. THE D.R., ITAT, NAGPUR. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, NAGPUR WAKODE