M/s Quality Security Services (P) Ltd., New Delhi V. ITO, New Delhi

ITA 4787/DEL/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53138 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 14-11-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 02-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRATIMA KAUSHIK
• Assessee Lawyers: N O N E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH F DELHI ] BEFORE SHRI R. P. TOLANI, JM AND SHRI K. D. RANJ AN, AM I. T. APPEAL NO. 4787 (DEL) OF 2010 ASSESSMENT YEAR : 2006-07. M/S. QUALITY SECURITY SERVICES (P) LTD., T HE INCOME-TAX OFFICER, 308 DHAKA CHAMBER, VS. W A R D : 14 (4 ), 2068/39, NAIWALA, KAROL BAGH, N E W D E L H I. N E W D E L H I 110 005. P A N / G I R NO. AAA CQ 0001 C. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY : N O N E; DEPARTMENT BY : MS. PRATIMA KAUSHIK, SR. D.R.; O R D E R. PER K. D. RANJAN, AM : THIS APPEAL BY THE ASSESSEE FOR ASSESSMENT YEAR 20 06-07 ARISES OUT OF ORDER OF THE LD. CIT (APPEALS)-XVII, NEW DELHI. 2. THIS APPEAL WAS FIRST FIXED FOR HEARING ON 04 TH JANUARY, 2011 AND THIS DATE WAS NOTED AT THE TIME OF FILING OF THE APPEAL ON 02 ND NOVEMBER, 2010. ON 04/01/2011 THE BENCH DID NOT FUNCTION AND THE CASE WAS ADJOURNED TO 5/05/2011. ON 05 TH MAY, 2011 THE LD. AR OF THE ASSESSEE FILED PAPER-BOOK AND COPY OF THE SAME WAS SUPPLIED TO THE LD. SR. DR AND THE CASE WAS ADJOURNED TO 7/09/2011 AT THE REQUEST OF THE LD. SR. DR FOR G OING THROUGH THE PAPER BOOK. ON 07 TH SEPTEMBER, 2011 THE LD. AR HAS FILED AN APPLICATION FOR WITHDRAWAL OF POWER OF ATTORNEY [POA] AND THE LD. AR WAS ALLOWED TO WITHDRAW THE POA AND THE HEARING WAS ADJOURNED TO 14/11/2011 WITH DIRECTIONS OF THE BENCH TO ISSUE FRESH NOTICE BY RPAD. A FRESH NOTICE THROUGH REGD. AD 2 I. T. APPEAL NO. 4787 (DEL) OF 2010 POST WAS ISSUED FIXING THE CASE FOR HEARING ON 14 TH NOVEMBER, 2011 AT THE ADDRESS OF THE ASSESSEE. ON 14 TH NOVEMBER, 2011 WHEN THE CASE WAS CALLED FOR HEARIN G, NOBODY APPEARED ON BEHALF OF THE ASSESSEE AND NOR WAS ANY APPLICATION FOR ADJOURNMENT RECEIVED. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN GETTING THE APPEAL PR OSECUTED. HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT MAD E THE FOLLOWING OBSERVATIONS: 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 BOOK S O AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. ITAT DELHI BENCH D IN THE CASE OF CIT V. MULTI PLAN INDIA (P) LTD. OBSERVED THAT THE PROVISIONS OF RULE 19 STATE THAT MERE ISSUE OF NOTI CE COULD NOT BY ITSELF MEAN THAT THE APPEAL HAD BEEN ADMITTED. THIS RULE ONLY CLARIFIES THE POSITIO N. THERE MIGHT BE VARIOUS REASONS WITH THE APPELLANT TO REMAIN ABSENT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT ALSO BE A DESIRE OR ABSENCE OF NEED TO PROSECUTE THE APPEAL OR LIABILIT Y TO ASSIST THE TRIBUNAL IN A PROPER MANNER OR TO TAKE BENEFIT OF VAGARIES OF LAW. 4. RESPECTFULLY FOLLOWING THE PRECEDENTS THE APPEAL FILED BY THE ASSESSEE IS TREATED AS UN-ADMITTED AND DISMISSED IN LIMINE. WE MAY LIKE T O CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON-APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APP EAL. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. THE ORDER PRONOUNCED IN THE OPEN COURT ON : 14 TH NOVEMBER, 2011. SD/- SD/- [ R. P. TOLANI ] [ K. D . RANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 14 TH NOVEMBER, 2011. *MEHTA * 3 I. T. APPEAL NO. 4787 (DEL) OF 2010 COPY OF THE ORDER FORWARDED TO : - 1. APPELLANT. 2. RESPONDENT. 3. CIT, 4. CIT (APPEALS), 5. DR, ITAT, NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGISTRAR, ITAT. 4 I. T. APPEAL NO. 4787 (DEL) OF 2010 5 I. T. APPEAL NO. 4787 (DEL) OF 2010