Anita Kumari, Panipat V. ITO, Ward- 1, Panipat

ITA 6718/DEL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6765 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 07-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER ITA NO.-6718/DEL/2017 ( ASSESSMENT YEAR: 2012-13) ANITA KUMARI, M/S. AMBEY BOILERS & FABRICATORS, 192/25 OPP. SUGAR MILL, GALI NO.3, SANJAY COLONY, PANIPAT (HR) 132103 VS ITO, WARD - 1, PANIPAT ASSESSEE BY NONE REVENUE BY SH. S.L. ANURAGI, SR. DR ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTION OF THE ORDER DATED 17.8.2017 OF CIT(A) KARNAL PERT AINING TO 2012-13 ASSESSMENT YEAR ON VARIOUS GROUNDS. HOWEVER AT THE TIME OF HE ARING AN ADJUDICATION APPLICATION WAS MOVED ON BEHALF OF THE ASSESSEE STA TING AS UNDER :- IT IS RESPECTFULLY SUBMITTED THAT THE CASE OF THE APPELLANT HAS BEEN FIXED FOR TODAY I.E. 2.7.2018. BUT DUE TO SOME PERSONAL REASO NS THE APPELLANT IS NOT IN A POSITION TO BE HEARD THE APPEAL TODAY. 2. SINCE NO ONE WAS PRESENT IN SUPPORT OF THE APPLICATION THE APPEAL WAS PASSED OVER. IN THE SECOND ROUND ALSO NO ONE WAS PR ESENT. SINCE THE REASONS FOR NON APPEARANCE HAVE NOT BEEN ELABORATED AND HAVE BE EN LEFT AS GENERAL AND VAGUE THE ADJOURNMENT REQUEST WAS REJECTED. IT WAS ALSO NOTED THAT THE DEFECTS POINTED OUT BY THE REGISTRY ON 11.9.2017 TILL DATE, HAVE REMAINED UNADDRESSED. IN THESE PECULIAR FACTS AND CIRCUMSTANCES, IT CAN B E SAFELY PRESUMED THAT ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL FILED. RELYING ON THE CASE OF CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL .) WHEREIN IT HAS BEEN HELD THAT ISSUANCE OF NOTICE UNDER RULE 19 BY ITSELF DOES NOT MAKE THE APPEAL ADMISSIBLE. NON-ATTENDANCE MAKES THE APPEAL DEFECTIVE AND THE A SSESSEE HAS TO CORRECT THE DATE OF HEARING 02.07.2018 DATE OF PRONOUNCEMENT 04.07.2018 2 SAME BY GIVING PROPER ADDRESS ETC. AND ENSURE PART ICIPATION. SIMILARLY THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ES TATE OF LATE TUKOJIRAO HOLKAR VS. CWT (223 ITR 480) HAS ALSO HELD IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEAR ING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. THE HONBLE PUNJAB & HARYANA HIGH COURT ALSO IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (20 08) 296 ITR 495) RETURNED THE REFERENCE UNANSWERED SINCE THE ASSESSEE REMAINED AB SENT AND THERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. REFERENCE MAY ALSO BE MADE TO THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 47 7-478) (SC) WHEREIN THEIR LORDSHIP OF THE APEX COURT HELD THAT THE APPEAL DO ES NOT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME. A CCORDINGLY CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES OF THE PRESENT CAS E, THE APPEAL IS DISMISSED FOR NON PROSECUTION WITH A LIBERTY TO THE ASSESSEE TO M OVE AN APPROPRIATE APPLICATION AND PRAY FOR A RECALL OF THE ORDER ADDRESSING THE R EASONS FOR NON REPRESENTATION ON THE DATE OF HEARING AND UNDERTAKING TO CURE THE DEFECTS ETC. SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 4 TH JULY, 2018. SD/- (DIVA SINGH) JUDICIAL MEMBER VEENA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI 3 THIS ORDER WAS DIRECTLY DICTATED ON COMPUTER TO THE P.S. 02.07.2018 DRAFT DICTATED ON 02 .07.2018 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 03.07.2018 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. APPROVED DRAFT COMES TO THE SR.PS/PS 04.07.2018 KEPT FOR PRONOUNCEMENT ON FILE SENT TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.