Mr. Ashok Chawla, New Delhi V. ACIT, New Delhi

ITA 5094/DEL/2010

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 0646 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 13-05-2014
• Assessment Year: 1996-1997
• Appeal Filed On: 18-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS ANUSHA KHURANA

Judgement Text

ITA NOS. 5094-5102/DEL/2010 1 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH A: NEW DELHI BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER & SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NOS. 5094, 5095, 5096, 5097, 5098, 5099, 5100, 5101, 5102/DEL/2010 A.YRS. : 1996-97, 97-98, 98-99, 99-2000, 2000-01, 2 001-02, 2002-03, 2003-04 & 2005-06 MR. ASHOK CHAWLA, E-6, ACIT, CENTRAL CIRCLE-2, NEW DELHI ANAND NIKETAN, NEW DELHI VS. [PRESENT JURISDIC TIONWARD 42(1), NEW DELHI] [PAN : AAEPC7717N) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : MRS. ANUSHA KHURANA, SR. D.R. O R D E R PER BENCH THE ASSESSEE HAS FILED THESE NINE APPEALS AGAINST T HE RESPECTIVE ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS), NEW DELHI PERTAINING TO ASSESSMENT YEARS 1996-97, 97-98, 98-99, 99-2000, 20 00-01, 2001-02, 2002- 03, 2003-04 & 2005-06. 2. THESE CASES WERE LISTED FOR HEARING BEFORE THE T RIBUNAL ON 19-01-2011 AND FOR THIS DATE ASSESSEE WAS INFORMED. TODAY I.E. ON 19-01-2011 WHEN THE CASES WERE CALLED ON BOARD, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN FILED BEFORE THE TRIBUNAL DESPITE THE SERVICE OF NOTICE UPON THE ASS ESSEE. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEA LS; HENCE, THE APPEALS FILED ITA NOS. 5094-5102/DEL/2010 2 BY THE ASSESSEE ARE LIABLE TO BE DISMISSED, FOR NON -PROSECUTION. IN OUR ABOVE VIEW, WE FIND SUPPORT FROM THE FOLLOWING DECISIONS: 1. IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTH ER, REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] WHEREIN THEIR LO RDSHIPS 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 THE INSTANCE OF THE 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 REFE RENCE, 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 B EFORE THE TRIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HE ARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICA TION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATI ON OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON THA T 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 APPELLATE TRIBUNAL RULES, 1963. ITA NOS. 5094-5102/DEL/2010 3 3. 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. 4. IN THE RESULT, ALL THE NINE APPEALS FILED BY THE ASSESSEE, ARE DISMISSED, FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 19/01/2011 UPON CONCLUSION OF THE HEARING. SD/- SD/- [R.P. TOLANI) [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 19/01/ 2011 SRB COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES