Smt Anjali Tomar, Uttar Pradesh V. ITO, Uttar Pradesh

ITA 5539/DEL/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97876 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 17-11-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 21-09-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: YATENDRA SINGH

Judgement Text

1 ITA 5539/DEL/2015 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI BEFORE SMT. DIVA SINGH: JUDICIAL MEMBER AND SHRI O.P. KANT : ACCOUNTANT MEMBER ITA NO. 5539 /DEL/2015 ASSTT. YRS: 2009-10 SMT. ANJALI TOMAR, VS. INCOME-TAX OFFICER, A-29, SHASTRI NAGAR, WARD 1(1), MEERUT. MEERUT. PAN: AFYPT 2442 J ( APPELLANT ) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI YATENDRA SINGH SR. DR DATE OF HEARING : 17/11/2015. DATE OF ORDER : 20/11/2015. O R D E R PER O.P. KANT, A.M. : THIS APPEAL, BY THE ASSESSEE, IS DIRECTED AGAINST THE ORDER DATED 28/03/2014, PASSED BY THE CIT(A), MEERUT, FOR A.Y. 2009-10. 2. NONE PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE AT THE HEARING DESPITE ISSUE OF NOTICE FOR HEARING, THROUGH REGISTERED POST AT T HE ADDRESS FURNISHED BY THE ASSESSEE IN COLUMN 10 OF THE MEMO OF APPEAL IN FORM NO. 36. THE ENVELOPE, CONTAINING THE NOTICE OF HEARING HAS NOT BEEN RETU RNED UNSERVED. IT CAN, THEREFORE, SAFELY BE PRESUMED THAT THE ASSESSEE HAS BEEN SERVE D WITH THE NOTICE OF HEARING. NO APPLICATION FOR ADJOURNMENT OF HEARING HAS BEEN REC EIVED ON BEHALF OF THE ASSESSEE. 2 ITA 5539/DEL/2015 IT GIVES AN IMPRESSION THAT ASSESSEE IS NOT INTERES TED IN PURSUING ITS APPEAL. CONSIDERING THE FACTS OF THE CASE AND KEEPING IN VI EW THE PROVISIONS OF RULE 19(2) OF THE INCOME-TAX APPELLATE TRIBUNAL RULES AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., (38 ITD 320)(DEL), THE A SSESSEES APPEAL IS LIABLE TO BE DISMISSED FOR WANT OF PROSECUTION. 3. THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CA SE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (223 ITR 480) HAS HELD AS UNDER: '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. ' 4. SIMILARLY, HON'BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RETURNE D THE REFERENCE UNANSWERED SINCE THE ASSESSEE REMAINED ABSENT AND T HERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. 5. THEIR LORDSHIPS OF HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-47 8) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF AP PEAL BUT EFFECTIVELY PURSUING THE SAME. 3 ITA 5539/DEL/2015 6. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CA SES CITED SUPRA, WE DISMISS THE APPEAL FOR NON-PROSECUTION. BEFORE PART ING, WE ADD THAT IN CASE THE ASSESSEE IS SERIOUS IN PURSUING THE APPEAL FILE D, THEN IT WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER BY MOVING AN APP ROPRIATE PETITION AND ALSO BY TAKING APPROPRIATE ACTION TO CORRECT THE DEFECTS POINTED OUT. THE CO- ORDINATE BENCH CONSIDERING THE PETITION IF SO MOVED , IF SO SATISFIED WITH THE EXPLANATION AND THE ACTIONS OF CURING THE DEFECTS M AY RECALL THIS ORDER. THE SAID ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 20/11/2015. SD/- SD/- ( DIVA SINGH ) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 20/11/2015. *MP* COPY OF ORDER TO: 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI. 4 ITA 5539/DEL/2015 -+ DATE INITIAL 1. DRAFT DICTATED ON 18-11.2015 PS 2. DRAFT PLACED BEFORE AUTHOR 18.11.2015 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/ AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.