SQL Star Intrnational, V. DCIT Cir,

ITA 4660/DEL/2003

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97370 (ITAT-DELHI)
• Duration Of Justice: 11 year(s) 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 15-09-2015
• Assessment Year: 2001-2002
• Appeal Filed On: 14-10-2003
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RASHMITA JHA ACIT
• Keywords: Depreciation

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI R.S. SYAL, AM AND SHRI C.M. GARG, JM ITA NO.3072/DEL/2002 ASSESSMENT YEAR : 1998-99 ITA NOS.4660 & 4661/DEL/2003 ASSESSMENT YEARS : 2000-01 & 2001-02 M/S SQL STAR INTERNATIONAL LTD., A-38B, KAILASH COLONY, NEW DELHI. PAN: AAACS0372C VS. ACIT, SPECIAL RANGE-15, NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SMT. RASHMITA JHA, ACIT DATE OF HEARING : 15.09.2015 DATE OF PRONOUNCEMENT : 15.09.2015 ORDER PER R.S. SYAL, AM: THIS BATCH OF THREE APPEALS IS A RECALLED MATTER A ND RELATES TO ASSESSMENT YEARS 1998-99, 2000-01 AND 2001-02. ITA NOS.3072/DEL/2002 & 4660 & 4661/2003 2 2. THE HONBLE HIGH COURT, PURSUANT TO AN APPEAL FI LED BY THE REVENUE, REMITTED THE MATTER OF DEPRECIATION ON COM PUTER SOFTWARE BACK TO THE TRIBUNAL WITH A DIRECTION TO THE PARTIES FOR APPEARING BEFORE THE ASSISTANT REGISTRAR OF ITAT ON 21.11.2011 FOR FIXAT ION OF A DATE OF HEARING OF THE APPEALS. ON THE APPOINTED DATE, THE APPEALS WERE FIXED FOR HEARING ON 22.2.2012. THE ASSESSEE SOUGHT CERTAIN ADJOURNMENTS AND THE APPEAL WERE FINALLY HEARD ON 14.2.2013. THE TRIBUN AL PASSED ITS ORDER U/S 254(1) OF THE ACT, AGAINST WHICH THE ASSESSEE FILED MISCELLAENOUS APPLICATION. AN ORDER U/S 254(2) WAS PASSED BY THE TRIBUNAL RECALLING ITS ORIGINAL ORDER AND FIXING THE APPEALS FOR HEARI NG ONCE AGAIN. THESE APPEALS CAME UP FOR HEARING ON 22.10.2014 WHEN THE ASSESSEE SOUGHT ADJOURNMENT. ACCORDINGLY, THE APPEALS WERE ADJOURN ED TO 30.4.2015. NONE APPEARED ON THAT DATE. THE APPEALS WERE ADJOU RNED FOR TODAY, ON 15.9.2015. TODAY, AGAIN, NEITHER THE ASSESSEE HAS APPEARED NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN FILED. IN THES E CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROS ECUTING ITS APPEALS. THE APPEALS FILED BY THE ASSESSEE ARE, THEREFORE, LIABL E TO BE DISMISSED, FOR ITA NOS.3072/DEL/2002 & 4660 & 4661/2003 3 NON-PROSECUTION. OUR ABOVE VIEW FINDS SUPPORT FROM THE FOLLOWING DECISIONS:- 1. CIT VS. B.N. BHATTACHARGEE & ANR., 118 ITR 461, WHE REIN THEIR LORDSHIPS HAVE HELD: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 4 80 (M.P.), WHEREIN, WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT, THEIR LORDSHIPS MADE THE F OLLOWING OBSERVATION:- 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 REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P. ) LTD, 38 ITD 320 (DEL.),WHEREIN THE APPEAL FILED BY THE REVE NUE BEFORE THE TRIBUNAL, WAS FIXED FOR HEARING. BUT ON THE DA TE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BA SIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITTED IN ITA NOS.3072/DEL/2002 & 4660 & 4661/2003 4 VIEW OF THE PROVISION OF RULE 19 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963. 3. IN THE RESULT, ALL THE THREE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 15.09.201 5. SD/- SD/- [C.M. GARG] [R.S. SYAL] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 15 TH SEPTEMBER, 2015. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.