Shri Neeraj Goyal, Bhopal V. The ACIT, Bhopal

ITA 572/IND/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 47916 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 11-05-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 14-12-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARUN DEWAN

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER ITA NOS.572 TO 576/IND/2009 & ITA NO.578/IND/2009 A.Y.: 2003-04 1. NEERAJ GOYAL, BHOPAL PAN ABAPG 6459 Q 2. SMT. PREMLATA GOYAL, BHOPAL PAN ABAPG 6461 E 3. PARMESHWARDAS GOYAL, BHOPAL PAN ABNPG 2225 M 4. SMT. SUDHA GOYAL, BHOPAL PAN AENPG 4643 N 5. SMT. KAVITA GOYAL, BHOPAL PAN AFBPG 8245 D 6. SMT. ANITA GARG, BHOPAL PAN ABAPG 6460 F ..APPELLANTS V/S. ACIT-1(1), BHOPAL ..RESPONDENT ASSESSEES BY : NONE DEPARTMENT BY : SHRI ARUN DEWAN, SR. DR 2 ORDER PER BENCH THESE APPEALS ARE BY THE DIFFERENT ASSESSEES AGAINS T THE DIFFERENT ORDERS OF LD. CIT(A)-I, BHOPAL, ON THE GROUNDS AS D ETAILED IN THE GROUNDS OF THE RESPECTIVE APPEAL. DURING HEARING OF THESE APPE ALS, NOBODY IS PRESENT FOR THE ASSESSEES WHEREAS SHRI ARUN DEWAN, LD. SR. DR I S PRESENT FOR THE REVENUE. 2. THESE APPEALS WERE FILED BY THE ASSESSEES ON 14. 12.2009 AS IS EVIDENT FROM ORDER SHEET ENTRY OF EVEN DATE. EARLIER, THESE APPEALS WERE FIXED FOR HEARING ON DIFFERENT DATES AND ON 15.11.2010, THESE APPEALS WERE ADJOURNED TO 25.1.2011. ON THAT DATE ALSO, THE ASSES SEES REQUESTED FOR ADJOURNMENT, THEREFORE, SAME WERE ADJOURNED TO 23.3. 2011. ON 23.3.2011, AGAIN AT THE REQUEST OF THE ASSESSEES, T HESE APPEALS WERE ADJOURNED TO 31.3.2011. ON 31.3.2011, NOBODY WAS PRE SENT FOR THE ASSESSEE AND AT THE REQUEST OF THE REVENUE, THESE A PPEALS WERE ADJOURNED TO 11.5.2011. AGAIN REGISTERED AD NOTICE W AS ISSUED FOR TODAY I.E. 18.7.2011 TO THE ASSESSEE WHICH WAS DULY SERVED AS IS EVIDENT FROM THE POSTAL ACKNOWLEDGMENT AVAILABLE ON RECORD. TODAY, THE ASSESSEES NEITHER PRESENTED THEMSELVES NOR MOVED AN Y ADJOURNMENT PETITION. IT SEEMS THAT THE ASSESSEES ARE NOT INTERESTED TO P URSUE THEIR APPEALS, THEREFORE, THESE CANNOT BE KEPT PENDING AD JUDICATION FOR INDEFINITE PERIOD. MERE FILING OF APPEAL IS NOT ENOUGH RATHER IT REQUI RES 3 EFFECTIVE PROSECUTION ALSO. THE ASSESSEES HAVE ALSO NOT FILED ANY INFORMATION WITH THE REGISTRY FOR THEIR NON-APPEARA NCE. IN VIEW OF THESE FACTS, WE ARE OF THE VIEW THAT THE APPEALS OF THE ASSESSEES ARE LIABLE FOR DISMISSAL. OUR VIEW IS SUPPORTED BY THE FOLLOWING JUDICIAL PRONOUNCEMENTS: I) IN THE CASE OF CIT V. B.N. BHATTACHARGEE AND ANOTHER, REPORTED IN 118 ITR 461 (RELEVANT PAGES 477 AND 478) WHEREIN THEIR LORDSHIPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. II) IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR V. C WT, 223 ITR 480 (M.P.) WHILE DISMISSING THE REFERENCE MADE AT T HE INSTANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN THEIR ORDER: 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. III) IN THE CASE OF CIT V. MULTIPLAN INDIA LTD., 38 ITD 320 (DEL), THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL, WH ICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING, NOBODY RE PRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURN MENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATIO N AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON DATE. THE TR IBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FI LED BY THE REVENUE AS UNADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 4 3. IN THE RESULT, THE APPEALS FILED BY THE RESPECTI VE ASSESSEE ARE DISMISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LEARNED SR.DR ON 18.7.2011. (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18.7.2011 !VYAS! COPY TO: APPELLANT/RESPONDENT/CIT/CIT(A)/DR/GUARD F ILE