Geoenpro Petroleum Ltd., New Delhi V. DCIT, New Delhi

ITA 5535/DEL/2010

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 7538 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 22-12-2014
• Assessment Year: 2003-2004
• Appeal Filed On: 08-12-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y KAKAR

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C : NEW DELHI BEFORE SHRI J.S.REDDY , ACCOUNTANT MEMBER AND SHRI A. T. VARKEY, JUDICIAL MEMBER ITA NO. 5535 /DEL/ 2010 (ASSESSMENT YEAR: 2003 - 04 ) ITA NO. 5536 /DEL/ 2010 (ASSESSMENT YEAR: 2004 - 05 ) ITA NO. 2789 /DEL/ 2012 (ASSESSMENT YEAR: 2007 - 08 ) GEOENPRO PETROLEUM LTD., A - 121, 12 TH FLOOR, HIMALAYA HOUSE, 23, KASTURBA GANDHI MARG, NEW DELHI PAN:AABCG2420L VS. DCIT CIRCLE - 12(1) C.R. BUILDING, NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SMT. Y KAKAR, SR. DR. O R D E R PER A. T. VARKEY , JUDICIAL MEMBER THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THE LD CIT( A) - XV, NEW DELHI DATED 27.10.2010 FOR ASSESSMENT YEARS 2003 - 04 AND 2004 - 05 AND ORDER DATED 02.05.2012 FOR THE ASSESSMENT YEAR 2007 - 08. 2. TODAY, I.E. ON 22.12.2014, WHEN THESE APPEALS WERE CALLED ON BOARD, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN FILED BEFORE THE TRIBUNAL. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL; HENCE, THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE UN - ADMITTED AND DISMISSED FOR NON - PROSECUTION. IN OUR ABOVE VIEW, WE FIND SUPPORT FROM THE FOLLOWING DECISIONS: - (I). IN THE CASE OF CIT VS. B.N. BHATTACHARGEE & ANOTHER 118 ITR 461 (RELEVANT PAGES 477 & 478) WHEREIN THEIR LORDSHIPS HAVE HELD THAT THE APPEAL DOES NOT MEAN MERELY FILING OF APPEAL BUT EFFECTIVELY PURSUING I T. (II). IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKER VS. CWT 223 IR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATIONS IN THEIR ORDER: PAGE NO. 2 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, THIS COURT IS NOT BOUND TO ANSWER THE REFERENCE. (III). IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. 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 / APPLICANT, NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WH Y REVENUE CHOOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWER TREATED THE APPEAL FILED BY THE REVENUE AS UN - ADMITTED IN VIEW OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3. THEREFORE, KEEPING IN VIEW THE ABOVE, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR NON - PROSECUTION. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER AND EXPLAINING THE REASONS FOR NON - COMPLIANCE ETC. AND IF THE BENCH IS SO SATISFIED ABOUT THE REAS ONS ETC, THEN THIS ORDER SHALL BE RECALLED. 4. IN THE RESULT, THE ASSESSEE S APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 . 12 .2014. - SD/ - - SD/ - ( J.S.REDDY ) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 22 / 12 / 2014 A K KEOT COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI