Appeal details
Counselvise Citation
[2014] 140 COUNSELVISE.COM (IT) 82666 (ITAT-INDORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
9 month(s) 8 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
19-09-2014
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2009-2010
Appeal Filed On
11-12-2013
Judgement Text
INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI P.K. BANSAL, AM AND SHRI MUKUL KR. SHRAWAT, JM ITA NO. 726/IND/2013 A.Y. 2009-10 M/S. VISION INFINITY LIMITED, BHOPAL. PAN AABCV0498B ..APPELLANT V/S. ITO-1(1), INDORE ..RESPONDENT ASSESSEE BY NONE REVENUE BY SHRI R.A. VERMA, SR. DR DATE OF HEARING 16 .9.2014 DATE OF PRONOUNCEMENT 19 .9.2014 ORDER PER P.K. BANSAL, ACCOUNTANT MEMBER THIS APPEAL IS BY THE ASSESSEE AGAINST THE ORDER DA TED 24.09.2013 PASSED BY THE LD. CIT(A)-II, BHOPAL, ON THE GROUNDS AS DETAILED IN THE GROUNDS OF APPEAL. DURING HEARING O F THIS APPEAL, NOBODY IS PRESENT FOR THE ASSESSEE WHEREAS SHRI R.A . VERMA, LD. SR. DR IS PRESENT FOR THE REVENUE. 2. THIS APPEAL WAS FILED BY THE ASSESSEE ON 11.12.2 013 AS IS EVIDENT FROM ORDER SHEET ENTRY OF EVEN DATE. REGIST ERED NOTICE OF VISION INFINITY LIMITED, BHOPAL I.T.A.NO. 726/IND/2013 A.Y. 2009-10 2 HEARING FOR 16.9.2014, SENT TO THE ASSESSEE, AT THE ADDRESS FURNISHED BY THE ASSESSEE, WAS RETURNED BY THE POST AL AUTHORITY BEING UNSERVED. TODAY I.E. 16.9.2014, AT THE TIME O F THE HEARING, THE ASSESSEE NEITHER PRESENTED HIMSELF NOR MOVED AN Y ADJOURNMENT PETITION. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED TO PURSUE HIS APPEAL, THEREFORE, IT CANNOT BE KEPT PENDING ADJUDICATION FOR INDEFINITE PERIOD. IT WAS THE DUTY OF THE ASSESSEE TO MAKE NECESSARY ARRANGEMENTS FOR EFFECTIVE REPRES ENTATION ON THE APPOINTED DATE. MERE FILING OF APPEAL IS NOT EN OUGH RATHER IT REQUIRES EFFECTIVE PROSECUTION ALSO. IN VIEW OF THE SE FACTS, WE ARE OF THE VIEW THAT THE APPEAL OF THE ASSESSEE IS LIAB LE FOR DISMISSAL. OUR VIEW IS SUPPORTED BY THE FOLLOWING JUDICIAL PRO NOUNCEMENTS: I) IN THE CASE OF CIT V. B.N. BHATTACHARGEE AND ANOTHER, REPORTED IN 118 ITR 461 (RELEVANT PAGES 477 AND 478) WHEREIN THEIR LORDSHIPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. II) IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR V. C WT, 223 ITR 480 (M.P.) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT MAD E FOLLOWING OBSERVATION IN THEIR ORDER: IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR VISION INFINITY LIMITED, BHOPAL I.T.A.NO. 726/IND/2013 A.Y. 2009-10 3 PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEAR ING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. III) IN THE CASE OF CIT V. MULTIPLAN INDIA LTD., 38 ITD 320 (DEL), THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING, NOBODY REPRESENTED THE REVENUE/APPELLAN T NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED T HE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW O F THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. SD/- SD/- (MUKUL KR. SHRAWAT) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 19.09.2014 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A), INDORE 5. #$% & , ' ( , )* / DR, ITAT, INDORE 6. %+, -. / GUARD FILE. VISION INFINITY LIMITED, BHOPAL I.T.A.NO. 726/IND/2013 A.Y. 2009-10 4 & & & & / BY ORDER, ) ) ) ) / / / / (ASSTT.REGISTRAR) ITAT, IN DORE 1. DATE OF DICTATION- 16 .09.2014 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 17.09.2014 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S. .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT .. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 26.09.2014 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 8. DATE OF DESPATCH OF THE ORDER
