Kuber Agro Foods Private Ltd., Nagpur V. ACIT, New Delhi

ITA 4805/DEL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 74221 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 12-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N BHATIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER & SHRI A.T. VARKEY, JUDICIAL MEMBER ITA NOS. 4801 TO 4805/DEL/2013 ASSESSMENT YEARS: 2007-08 TO 201 1-12 KUBER AGRO FOODS PRIVATE LTD., VS. ACIT, C/O, KAILASH JOGANI, CENTRAL CIRCLE-11, 4 TH FLOOR, ASHIRWAD COMMERCIAL, ARA CENTRE, JHANDEW ALAN, OPP. KALPANA BUILDING, RAMDASPETH, EXTENSION, NEW DELHI. NAGPUR. AABCK8505A (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. N. BHATIA, SR. DR ORDER PER BENCH : THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED A GAINST THE ORDER OF LD. CIT(A) DATED 29.05.2013 FOR ASSESSMENT YEARS 20 07-08 TO 2011-12. 2. THE ASSESSEES APPEAL WAS FIXED FOR HEARING ON 0 3.02.2014 WHEN IT WAS ADJOURNED TO 13.02.2014 AS NONE APPEARED ON BEH ALF OF ASSESSEE. IN SPITE OF REGISTERED NOTICE BEING SENT TO ASSESSEE, NEITHER ANYBODY APPEARED NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED ON BE HALF OF ASSESSEE ON THE DATE FIXED FOR HEARING VIZ. 13/02/2014. WE, THEREF ORE, ARE OF THE OPINION THAT ITA NOS. 4801 TO 4805/D/2013 2 ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA L AND, THEREFORE, WE DISMISS THE SAME FOR NON-PROSECUTION, FINDING SUPPO RT FROM THE FOLLOWING DECISIONS: 1. IN THE CASE OF CIT VS. B.N. BHATTACHARGEE 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. IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (M.P.) WHILE DISMISSING THE REFERENCE MADE AT T HE INSTANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATI ON 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 HEAR ING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. IN THE CASE OF COMMISSIONER OF INCOME-TAX VS. MULTI PLAN 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/APPE LLANT NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. TH ERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVEN UE CHOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE RE VENUE AS UN- ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF TH E APPELLATE TRIBUNAL RULES, 1963. ITA NOS. 4801 TO 4805/D/2013 3 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED FOR NON- PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 14/02/2014 SD/- SD/- (A.T. VARKEY) (S.V. MEHRO TRA) JUDICIAL MEMBER AC COUNTANT MEMBER DATED: 14/02/2014 *KAVITA COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR