Goel Linkers Pvt. Ltd., Ghaziabad V. ITO, New Delhi

ITA 5140/DEL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4266 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-05-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 04-05-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 19-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MONA MOHANTY
• Assessee Lawyers: N O N E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH C DELHI ] BEFORE SHRI I. P. BANSAL, JM & SHRI K. D. RANJAN, AM I. T. APPEAL NO. 5140 (DEL) OF 2010. ASSESSMENT YEAR : 2006-07. GOEL LINKERS (PVT.) LIMITED, THE INCOME-T AX OFFICER, 188, H A P U R R O A D, VS. W A R D : 12 (2), G H A Z I A B A D [U.P.] 201001. N E W D E L H I. P A N / G I R NO. AAA CG 0319 B. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY : N O N E; DEPARTMENT BY : MS. MONA MOHANTY, SR. D.R.; O R D E R. PER K. D. RANJAN, AM : THIS APPEAL BY THE ASSESSEE FOR ASSESSMENT YEAR 200 6-07 ARISES OUT OF THE ORDER OF THE LD. CIT (APPEALS)VIII, NEW DELHI. 2. THIS APPEAL WAS FIRST FIXED FOR HEARING ON 20 TH JANUARY, 2011 AND THIS DATE WAS NOTED AT THE TIME OF FILING OF THE APPEAL ON 19 TH NOVEMBER, 2010. ON 20/01/2011 THE BENCH DID NOT FUNCTION AND THE CASE WAS ADJOURNED TO 04 TH MAY, 2011 AND THE NOTICE WAS SENT BY REGD. POST. ON 04 TH MAY, 2011, AT THE TIME OF HEARING, WHEN THE CASE W AS CALLED FOR HEARING, NOBODY APPEARED ON BEHALF OF THE ASSESSEE NOR WAS ANY APPL ICATION FOR ADJOURNMENT RECEIVED. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN GETTING THE APPEAL PROSECUTED. 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 D EFAULT MADE THE FOLLOWING OBSERVATIONS: 2 I. T. APPEAL NO. 5140 (DEL) OF 2010. 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 IS DISMISSED FOR NON-P ROSECUTION. THE ORDER PRONOUNCED IN THE OPEN COURT ON : 04 TH MAY, 2011. SD/- SD/- [ I. P. BANSAL ] [ K. D. RANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 04 TH MAY, 2011. *MEHTA * 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 RE GISTRAR, ITAT. 3 I. T. APPEAL NO. 5140 (DEL) OF 2010.