M/s. Allied Perfumers Pvt. Ltd., Delhi V. DCIT, New Delhi

ITA 5179/DEL/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3830 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2019
• 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 SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER ITA NO.5178/DEL/2015 ASSESSMENT YEAR: 2007-08 MR. RAJIV JAIN, C/O RAJIV SAXENA & CO. , ADVOCATES H.NO.318-D, MAYUR VIHAR, PHASE-II, DELHI. PAN: AAJPJ0074G VS DCIT, CENTRAL CIRCLE -1, NEW DELHI. ITA NO.5179/DEL/2015 ASSESSMENT YEAR: 2007-08 M/S ALLIED PERFUMERS P. LTD., C/O RAJIV SAXENA & CO. , ADVOCATES H.NO.318-D, MAYUR VIHAR, PHASE-II, DELHI. PAN: AACCA4321K VS DCIT, CENTRAL CIRCLE -1, NEW DELHI. ASSESSEE BY NONE REVENUE BY SHRI J.K. MISHRA, CIT- DR DATE OF HEARING 04.02.2019 DATE OF PRONOUNCEMENT 04.02.2019 2 ORDER PER BENCH: CHALLENGING THE ORDER DATED 24.03.2015 IN APPEAL NO.92/2014-15 OF THE LEARNED COMMISSIONER OF INCOME-TAX (A)-25, NEW DELHI (FOR SHORT CIT(A)}, FOR THE ASSESSMENT YEAR 2007-08, AND THE ORDER DATED 20.03.2015 IN APPEAL NO.81/2014-15 OF THE LEARNED COMMISSIONER OF INCOME-TAX (A)-25, NEW DELHI (FOR SHORT CIT(A)}, FOR THE ASSESSMENT YEAR 2007-08, THESE TWO APPEALS ARE FILED. 2. WHEN THE MATTER IS CALLED TODAY FOR HEARING, THERE IS NO REPRESENTATION ON BEHALF OF THE ASSESSEES. IT IS SEEN FROM THE RECORD THAT ON THE LAST DATE OF HEARING I.E. 10.12.2018, ON THE WRITTEN REQUEST OF THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE, THE APPEALSWERE ADJOURNED TO 4.02.2019. BOTH THE PARTIES WERE INFORMED IN THE OPEN COURT. NOW, VIDE LETTER DATED 4.01.2019, LEARNED COUNSEL FOR THE ASSESSEES SUBMITTED THAT HE HAS NOT RECEIVED ANY INSTRUCTIONS FROM THE ASSESSEESYET IN THIS MATTER, AND THE LD. AR REQUIRED THE TRIBUNAL TO GIVE NOTICE TO THE MAJOR SHAREHOLDERS AND DIRECTORS OF THE ASSESSEES. IT IS NOT FOR THE FORUM TO SEEK THE APPELLANT, BUT IT IS FOR THE APPELLANT TO SEEK THE COUNSEL OR THE FORUM. THE VERY FACT OF THE ASSESSEE NOT RESPONDING TO THE CALLS OF THE COUNSEL AND NOT PROVIDING THEM WITH INSTRUCTIONS, IN THE APPEALS OF THE YEAR 2015 SPEAKS VOLUMES OF THE INTEREST OF THE APPELLANT IN THIS LITIGATION. IT SEEMS THAT THE ASSESSEE HAD NO INTEREST TO PROSECUTE THE APPEAL. NOTHING PREVENTS THE APPELLANT ENTERING APPEARANCE IN PERSON AND SUBMIT THEIR DIFFICULTIES. SINCE THERE HAS BEEN NO REPRESENTATION FOR THE ASSESSEE EITHER IN PERSON OR THROUGH HIS AR, IT MEANS THAT ASSESSEE IS 3 NOT INTERESTED IN PROSECUTING THE APPEAL. WE ARE LEFT WITH NO OPTION BUT TO HOLD THAT THESE APPEALS ARE LIABLE TO BE DISMISSED FOR NON PROSECUTION. 3. WE FIND SUPPORT FROM THE DECISION IN COMMISSIONER OF INCOME-TAX VS MULTIPLAN INDIA (P) LTD.: 38 ITD 320(DEL) WHEREIN THERE WAS NO REPRESENTATION FOR THE APPELLANT IN THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL, ON THE DATE OF HEARING, NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED AS TO WHY THE APPELLANT HAD CHOSEN TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. RESPECTFULLY FOLLOWING THE SAID DECISION, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR NON- PROSECUTION. 4. THE ASSESSEES, IF SO DESIRE, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS THEN THIS ORDER MAY BE RECALLED. 5. IN THE RESULT, BOTH THE APPEALSARE DISMISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 04.02.2019. SD/- SD/- (O.P. MEENA) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 4 TH FEBRUARY, 2019/VJ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 DRAFT DICTATED ON 4.2.2019 DRAFT PLACED BEFORE AUTHOR 4.2.2019 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. APPROVED DRAFT COMES TO THE SR.PS/PS KEPT FOR PRONOUNCEMENT ON DATE OF UPLOADING ORDER ON THE WEBSITE FILE SENT TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.