RAJ KUMAR, MEERUT V. ITO, WARD- 2(2), MEERUT

ITA 7003/DEL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7203 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 22-11-2017
• 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.-7003/DEL/2017 ( ASSESSMENT YEAR: 2007-08) RAJ KUMAR , 10 JAWAHAR PURI, KANKER KHERA, MEERUT, UTTAR PRADESH V S ITO, WARD 2(2) MEER UT 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 31.8.2017 OF CIT(A) MEERUT PERT AINING TO 2007-08 ASSESSMENT YEAR ON VARIOUS GROUNDS. 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. IT WAS NOTED THAT THE REGISTRY HAS POINTED OUT VARIOUS DEFECTS ON 23.11.2 017 WHICH TILL DATE, HAVE REMAINED UNADDRESSED. IT IS FURTHER NOTICED FROM TH E RECORD THAT NO POWER OF ATTORNEY HAS BEEN EXECUTED BY THE ASSESSEE TILL DAT E IN FAVOUR OF ANY COUNSEL. IN THESE PECULIAR FACTS AND CIRCUMSTANCES, IT CAN BE S AFELY PRESUMED THAT ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL FILED. RE LYING ON THE CASE OF CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.) WHERE IN 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 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 DATE OF HEARING 03.07.2018 DATE OF PRONOUNCEMENT 06.07.2018 ITA NO. 7003/DEL/2017 2 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 6 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 ITA NO. 7003/DEL/2017 3 THIS ORDER WAS DIRECTLY DICTATED ON COMPUTER TO THE P.S. 03.07.2018 DRAFT DICTATED ON 03 .07.2018 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 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.