Trust Bawa Goverdhan Dass Ji, New Delhi V. DIT (E), New Delhi

ITA 5714/DEL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7215 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 28-01-2016
• Assessment Year: misc
• Appeal Filed On: 23-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJIV RANKA
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : H : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.5714/DEL/2013 ASSESSMENT YEAR : NA TRUST BAWA GOVERDHAN DASS JI, C/O MR. K.S. KOHLI, FCA, WZ-908-B, FF (CB AREA) NEAR CB-1, RING ROAD, NARAINA, NEW DELHI. PAN : AACTT2292D VS. DIT(E), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI RAJIV RANKA, SR.DR DATE OF HEARING : 28.01.2016 DATE OF PRONOUNCEMENT: 28.01.2016 ORDER PER R.S. SYAL, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE DIRECTOR OF INCOME-TAX (EXEMPTIONS), NEW DELHI, U/S 12AA (1) (B) R.W.S. 12A OF THE INCOME-TAX ACT, 1961, ON 29.8.2013. ITA NO.5714/DEL/2013 2 2. WHEN THE MATTER WAS CALLED UP FOR HEARING TOD AY, NO ONE HAS APPEARED ON BEHALF OF THE ASSESSEE. THE ASSESSEE HAS NOT FIL ED ANY ADJOURNMENT APPLICATION ALSO. THE NOTICE OF HEARING SENT TO THE ASSESSEE HAS NOT BEEN RETURNED UNSERVED. EARLIER, ON 27.02.2015, ALSO WHE N THE MATTER WAS FIXED FOR HEARING, THE ASSESSEE WAS NOT REPRESENTED NOR A NY ADJOURNMENT APPLICATION WAS MOVED. IN THESE CIRCUMSTANCES, IT A PPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. THE AP PEAL FILED BY THE ASSESSEE IS, THEREFORE, LIABLE TO BE DISMISSED, FOR NON-PROS ECUTION. OUR ABOVE VIEW FINDS SUPPORT FROM THE FOLLOWING DECISIONS:- 1. CIT VS. B.N. BHATTACHARGEE & ANR., 118 ITR 461, WHE REIN THEIR LORDSHIPS HAVE HELD: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 4 80 (M.P.), WHEREIN, WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT, THEIR LORDSHIPS MADE THE FOLLO WING OBSERVATION:- 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 REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P. ) LTD, 38 ITD 320 (DEL.),WHEREIN THE APPEAL FILED BY THE REVENUE BEFORE THE ITA NO.5714/DEL/2013 3 TRIBUNAL, WAS FIXED FOR HEARING. BUT ON THE DATE O F HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICA TION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATI ON OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN A BSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS , TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW O F THE PROVISION OF RULE 19 OF THE INCOME-TAX (APPELLATE TRIBUNAL) R ULES, 1963. 3. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED FOR NON- PROSECUTION. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 8 TH JANUARY, 2016. SD/- SD/- (SUDHANSHU SRIVASTAVA) (R.S. SYAL) JUDICIAL MEMBER ACC OUNTANT MEMBER DATED: 28 TH JANUARY, 2016. DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR DY. REGISTRAR, ITAT, NEW DELHI