SHARDA SUGAR COMPANY, MUZAFFARNAGAR V. ITO, WARD- 2(3), MUZAFFARNAGAR

ITA 6891/DEL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7165 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 16-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGISR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER ITA NO.-6891/DEL/2017 ( ASSESSMENT YEAR: 2013-14) SHARDA SUGAR COMPANY, 71-B, VAKEEL ROAD, NEW MANDI, MUZAFFARNAGAR. VS ITO WARD 2(3) MUZAFFARNAGAR ASSESSEE BY NONE REVENUE BY SH. S.L. ANURAGI,SR. DR ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE A SSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 31.8.2017 PERTAINING TO 2013-14 ASSESSMENT YEAR ON VARIOUS GROUNDS. HOWEVER, AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEHALF OF ASSESSEE DESPITE THE FACT THAT NOTICE FOR THE SPECI FIC DATE OF HEARING HAD BEEN SENT ON 22MAY, 2018, BY THE REGISTRY AT THE ADDRESS MEN TIONED IN COLUMN NO. 10 IN THE MEMO OF APPEALS FILED. IT IS FURTHER SEEN THAT THERE IS A DELAY OF 16 DAYS IN THE FILING OF THE APPEAL AS POINTED OUT BY THE REGISTRY ON 16.11.2017 . TILL DATE THE DEFECT REMAINS NOT CURED. THE APPEAL WAS PASSED OV ER TWICE. SINCE DESPITE THIS THE ASSESSEE REMAINED UNREPRESENTED AND NO REQUEST FOR ADJOURNMENT WAS MOVED. ACCORDINGLY IN THE PECULIAR FACTS AND CIRCUM STANCES, I HAVE NO ALTERNATIVE BUT TO CONCLUDE THAT THE ASSESSEE MAY NOT BE SERIOU S IN PASSING THE APPEAL FILED. THE APPEAL OF THE ASSESSEE ACCORDINGLY IS DISMISSED IN LIMINI. 2. RELIANCE IS PLACED ON THE CASE OF CIT VS. M ULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.) WHEREIN IT HAS BEEN HELD THAT ISSUANCE O F NOTICE UNDER RULE 19 BY ITSELF DOES NOT MAKE THE APPEAL ADMISSIBLE. NON-ATTENDANCE MAKES THE APPEAL DEFECTIVE AND THE ASSESSEE HAS TO CORRECT THE SAME BY GIVING PROPER ADDRESS ETC. AND PARTICIPATION. SIMILARLY HON'BLE MADHYA PRADESH HIG H COURT IN THE CASE OF ESTATE DATE OF HEARING 02.07.2018 DATE OF PRONOUNCEMENT 05.07.2018 2 OF LATE TUKOJIRAO HOLKAR VS. CWT (223 ITR 480) HAS ALSO HELD IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MADE, FAILS TO APPE AR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REF ERENCE. THE HONBLE PUNJAB & HARYANA HIGH COURT ALSO IN THE CASE OF NEW DIWAN O IL MILLS VS. CIT (2008) 296 ITR 495) RETURNED THE REFERENCE UNANSWERED SINCE TH E ASSESSEE REMAINED ABSENT AND THERE WAS NO ASSISTANCE FROM THE ASSESSEE. REFE RENCE MAY ALSO BE MADE TO THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (11 8 ITR 461 AT PAGE 477-478) (SC) WHEREIN THEIR LORDSHIPS OF HON'BLE SUPREME COU RT HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFF ECTIVELY PURSUING THE SAME. 3. ACCORDINGLY CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES OF THE PRESENT CASE THE APPEAL IS DISMISSED FOR NON PROSECUTION WI TH A LIBERTY TO THE ASSESSEE TO MOVE AN APPROPRIATE APPLICATION AND PRAY FOR A REC ALL OF THE ORDER ADDRESSING THE REASONS FOR NON REPRESENTATION ETC. ON THE DATE OF HEARING AND UNDERTAKING TO CURE THE DEFECTS ETC. SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINI. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT ON 5 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 04.07.2018 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. APPROVED DRAFT COMES TO THE SR.PS/PS 05.07.2018 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.