N.V. Marketing Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 5967/DEL/2010

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1840 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 09-12-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 28-12-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI R.S. SYAL, AM & SHRI C.M. GARG, JM ITA NO.5967/DEL/2010 ASSESSMENT YEAR : 2004-05 N.V. MARKETING PVT. LTD., E-217, GREATER KAILASH, PART-I, NEW DELHI. PAN: AAACN2680G VS. DCIT, CIRCLE 13(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI P. DAM KANUNJANA, SR. DR DATE OF HEARING : 09.12.2015 DATE OF PRONOUNCEMENT : 10.12.2015 ORDER PER R.S. SYAL, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER PASSED BY THE CIT(A) ON 16.9.2010 IN RELATION TO THE ASSESSME NT YEARS 2004-05. 2. THIS IS A RECALLED MATTER IN WHICH THE ORIGINAL ORDER OF THE TRIBUNAL PASSED IN LIMINE WAS RECALLED VIDE ITS LATER ORDER DATED 4.3.2013 IN MA NO.110/DEL/2012. IN THIS ROUND ALSO, THE MATTER GO T ADJOURNED MANY A ITA NO.5967/DEL/2010 2 TIMES DUE TO NON-APPEARANCE BY THE ASSESSEE/THE BEN CH NOT FUNCTIONING. THE NOTICE OF HEARING SENT TO THE ASSESSEE FOR TODA Y HAS NOT BEEN RETURNED UNSERVED. IN THESE CIRCUMSTANCES, IT APPEARS THAT T HE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. THE APPEAL FI LED BY THE ASSESSEE IS, THEREFORE DISMISSED FOR NON-PROSECUTION. OUR ABOVE VIEW FINDS SUPPORT FROM THE FOLLOWING DECISIONS:- I. 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. II. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 4 80 (M.P.), WHEREIN, WHILE DISMISSING THE REFERENCE MAD E AT THE INSTANCE OF THE ASSESSEE IN DEFAULT, THEIR LORDSHIP S MADE THE FOLLOWING 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. III. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P. ) LTD, 38 ITD 320 (DEL.),WHEREIN THE APPEAL FILED BY THE REVE NUE BEFORE THE TRIBUNAL, WAS FIXED FOR HEARING. BUT ON THE DA TE OF HEARING ITA NO.5967/DEL/2010 3 NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BA SIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE RE VENUE AS UNADMITTED IN VIEW OF THE PROVISION OF RULE 19 OF T HE INCOME- TAX (APPELLATE TRIBUNAL) RULES, 1963. 3. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED FOR NON- PROSECUTION. 4. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 09 TH DECEMBER, 2015. 5. IN THE RESULT, THE APPEAL IS DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 10.12.201 5. SD/- SD/- [C.M. GARG] [R.S. SYAL] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 10 TH DECEMBER, 2015. DK ITA NO.5967/DEL/2010 4 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.