Diageo Distilleries Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 5163/DEL/2015

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9343 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 17-08-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D , NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL M EMBER AND SH. O.P. KANT , ACCOUNTANT MEMBER ITA NO S. 5163 TO 5167 /DE L/ 2015 ASSESSMENT YEAR S : 2007 - 08 TO 2011 - 12 DIA GEO DISTILLERIES PVT. LTD., (FORMERLY DIAGEO RADICO DISTILLERIES PVT. LTD.), NO. 1, 2 ND FLO O R, D - 2 SOUTHERN PARK, SAKET PLACE, NEW DELHI. VS. DCIT, CENTRAL CIRCLE - 31, ROOM NO. 319, 3 RD FLOOR, ARA CENTRE, JHANDEWALAN EXTN., NEW DELHI PAN : AAKCS4614F (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. J.K. MISHRA, CIT(DR) ORDER PER BENCH : THESE APPEAL S , BY THE ASSESSEE, IS DIRECTED AGAINST A COMMON ORDER DATED 13.03.2015 PASSED BY CIT(A) - 30, NEW DELHI, FOR ASSESSMENT YEARS 20 0 7 - 08 TO 2011 - 12 RESPECTIVELY. 2. IN THESE CASE S , NOTICE WAS SENT TO THE ASSESSEE BY RPAD ON 18.10.2018 AT THE ADDRESS MENTIONED IN FORM NO. 36, VIDE COLUMN NO. 8 , FIXING THE C ASE FOR HEARING ON 17. 12.2018. IN SPITE OF THIS, TODAY I.E. ON 17 .12.2018, WHEN THE CASE WAS CALLED UPON, NONE TURNED UP ON BEHALF OF THE ASSESSEE, NOR ANY APPLICATION F OR ADJOURNMENT HAS BEEN FILED. THUS, IT IS INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL S . 3. CONSIDERING THE FACTS OF THE CASE AND KEEPING IN VIEW THE PROVISIONS OF RULE 19(2) OF THE INCOME - TAX (APPELLATE TRIBUNAL) RULES, 1963 AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., (38 ITD 32 0)(DEL), THE ASSESSEE S APPEALS ARE LIABLE TO BE DISMISSED FOR WANT OF PROSECUTION. 4. THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (223 ITR 480) HAS HELD AS UNDER: DATE OF HEARING 17.12.2018 DATE OF PRONOUNCEMENT 17.12.2018 2 ITA NO S . 5163 TO 5167/DEL/2015 'IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MADE, FAILS 'TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. ' 5. SIMILARLY, HON'BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RETURNED THE REFERENCE UNANSWERED SINCE THE ASSESSEE REMAINED ABSENT AND THERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. 6. THEIR LORDSHIPS OF HON'BLE SUP REME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477 - 478) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME. 7. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITE D SUPRA, WE DISMISS THE APPEAL S FOR NON - PROSECUTION. BEFORE PARTING, WE ADD THAT IN CASE THE ASSESSEE IS SERIOUS IN PURSUING THE APPEAL S FILED, THEN HE WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER BY MOVING AN APPROPRIATE PETITION AND ALSO BY TAK ING APPROPRIATE ACTION TO CORRECT THE DEFECTS , IF ANY, POINTED OUT. THE CO - ORDINATE BENCH CONSIDERING THE PETITION, IF SO SATISFIED WITH THE EXPLANATION AND THE ACTIONS OF CURING THE DEFECTS, MAY RECALL THIS ORDER. 8. IN THE RESULT, ALL THE APPEAL S OF TH E ASSESSEE ARE DISMISSED FOR NON - PROSECUTION. THE DECISION IS PRONOUN CED IN THE OPEN COURT ON 17 TH DECEMBER , 201 8 . S D / - S D / - ( BHAVNESH SAINI ) ( O.P. KANT ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 17 TH DECEMBER , 201 8 . RK / - COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR ASST. REGISTRAR, ITAT, NEW DELHI