M/s. Gay Pictures (P) Ltd., New Delhi V. ITO, New Delhi

ITA 6086/DEL/2013

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 9949 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 10-04-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 11-11-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH C , NEW DELHI) BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. NO. 6086/DEL/2013 ASSESSMENT YEAR : 2008-09 M/S. GAY PICTURES (P) LTD., VS. ITO, WARD 12(1), 4/A, ASAF ALI ROAD, NEW DELHI NEW DELHI-110 001 GIR / PAN:AAACG0895L (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI T VASANTHAN, SR. DR DATE OF HEARING : 10.04.2015 DATE OF PRONOUNCEMENT : 10.04.2015 ORDER PER T.S. KAPOOR, AM: THIS IS AN APPEAL FILED BY ASSESSEE AGAINST THE OR DER OF LD. CIT(A) XV, NEW DELHI DATED 15.07.2013. 2. THE APPEAL WAS FIXED FOR HEARING ON 10.04.2015 I .E. TODAY BUT NONE APPEARED ON BEHALF OF ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN RECEIVED. THE NOTICE FOR HEARING OF APPEAL WAS DUL Y SEND THROUGH RPAD WELL IN ADVANCE AND HAS NOT RETURNED UNSERVED. IN VIEW OF ABOVE, IT IS IMPLIED THAT THE ASSESSEE IS NOT INTERESTED IN PROS ECUTION OF ITS APPEAL AND THEREFORE, THE APPEAL FILED BY ASSESSEE IS UNADMITT ED AS MERE FILING OF APPEAL DOES NOT MEAN THAT APPEAL IS ADMITTED. WE GET SUPP ORT FROM THE FOLLOWING CASE LAWS: ITA NO.6086/DEL/2013 2 3. THE ITAT IN THE CASE OF CIT VS. MULTIPLAN (INDIA ) PVT. LTD. 38 ITD 320 (DEL.) HAD OCCASION TO CONSIDER THE ASPECT OF A DMISSIBILITY OF APPEAL FOR HEARING BY OBSERVING AS UNDER: '4. A JUDICIAL BODY HAS CERTAIN INHERENT POWERS. DE CISIONS ARE TAKEN FOR THE PURPOSE OF PROPER AND EXPEDITIOUS DISPOSAL OF THE APPEALS IN PRESENT CLIMATE OF MOUNTING ARREARS PARTLY DUE TO APPEALS BEING FILED WITHOUT PROPER APPLICATION O F MIND TO FACTS AND LAW AND ALSO AT TIMES FOR ALTOGETHER EXTR ANEOUS CONSIDERATIONS. THEREFORE, ON THE BASIS OF INHERENT POWERS THE TRIBUNAL TREATED THE APPEAL AS UNADMITTED. THE PROV ISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES SUPPORT SUC H ACTION BY STATING THAT MERE ISSUE OF NOTICE COULD NOT BY ITSE LF MEAN THAT APPEAL HAD BEEN ADMITTED. THIS RULE ONLY CLARIFIED THE POSITION. THERE IS JUSTIFICATION FOR RULE 19(2). WHEN THE APP EAL IS PRESENTED THE SAME IS ACCEPTED. THEREAFTER THE CONC ERNED CLERK IN REGISTRY VERIFIES WHETHER ACCOMPANYING DOCUMENTS ARE RECEIVED OR NOT AND IF NOT A MEMO IS ISSUED CALLING FOR THE PAPERS WHICH ARE ALSO REQUIRED TO BE ATTACHED TO AP PEAL MEMO. BUT AT NO STAGE USUALLY THE SCRUTINY IS MADE ON POI NTS WHETHER THE APPEAL MEMO AND CONTENTS REALLY CONFORM TO VARI OUS APPELLATE TRIBUNAL RULES OR IS IT A LEGALLY VALID A PPEAL UNDER SECTION 253 OF THE ACT. THOSE POINTS IF ARISING CAN BE CONSIDERED ONLY AT A TIME OF HEARING. AND THAT IS W HY THE RULE PRESCRIBES THAT MERE ISSUE OF NOTICE DOES NOT MEAN APPEAL IS ADMITTED. THIS ACCORDING TO US, IS THE SIGNIFICANCE OF RULE 19(2). 4. RESPECTFULLY FOLLOWING THE ORDER OF ITAT IN THE CASE OF MULTIPLAN (INDIA) PVT. LTD. (SUPRA), THE ASSESSEES APPEAL IS TREATED AS UNADMITTED AND THEREFORE, IS DISMISSED. HOWEVER, THE ASSESSEE IS A T LIBERTY TO FILE AN APPLICATION FOR RECALL OF THE ORDER PROVIDED IT CAN DEMONSTRATE THAT IT WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING AT THE TIME OF HEARING. ITA NO.6086/DEL/2013 3 5. IN VIEW OF ABOVE, APPEAL FILED BY ASSESSEE IS D ISMISSED AS UNADMITTED. 6. ORDER AS PRONOUNCED IN THE OPEN COURT ON THE DAT E OF HEARING ITSELF I.E. ON 10 TH APRIL, 2015. SD./- SD./- ( DIVA SINGH) (T.S. KAPOOR ) JUDICIAL MAMBER ACCOUNTANT MEMBER DATE: 10.04.2015 SP COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR SR. PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS 10/04 SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 10/04 SR. PS/PS 7 FILE SENT TO BENCH CLERK 10/4 SR. PS/PS 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER