GULSHAN KUMAR, DEHRADUN V. ITO, WARD- 1(3), DEHRADUN

ITA 7350/DEL/2017

• Counselvise Citation: [2018] 115 COUNSELVISE.COM (IT) 5217 (ITAT-DEHRADUN)
• Duration Of Justice: 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 08-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B R MISHRA
• Section: 201

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO . 7350 /DEL/20 17 ASSESSMENT YEAR : 2012 - 1 3 GULSHAN KUMAR, 40, ANAND CHOWK DEHRADUN PAN : ACDPK1177F VS. ITO WARD 1 (3) , DEHRADUN (APPELLANT ) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI B.R. MISHRA , SR. DR DATE OF HEARING : 26 .0 6 .201 8 DATE OF PRONOUNCEMENT : 26 . 06 .201 8 ORDER PER R.S. SYAL, VICE PRESIDENT : TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 10.8.2017 IN RELATION TO ASSESSMENT YEAR 2012 - 13 . 2. WHEN THE MATTER WAS CALLED UP FOR HEARING TODAY, NO O NE HAS APPEARED ON BEHALF OF THE ASSESSEE. THE ASSESSEE HAS NOT FILED ANY ADJOURNMENT APPLICATION ALSO. THE NOTICE OF HEARING SENT TO THE ASSESSEE HAS NOT BEEN ITA NO. 7350 /DEL/2017 RETURNED UNSERVED . THIS IS A RECALLED MATTER IN WHICH , EARLIER , THE MATTER WAS DISMISSED IN LIMINE DUE TO THE NON APPEARANCE OF THE ASSESSEE AT THE TIME OF HEARING. THE APPEAL WAS RESTORED ON A MISCE LLANEOUS APPLICATION FILED BY THE ASSESSEE. IN THIS ROUND ALSO THE MATTER WAS ADJOURNED MANY A TIMES INCLUDING ONCE AT THE REQUEST OF THE ASSESSEE . IN THESE CIRCUMSTANCES, I T APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL . T HE APPEAL FILED BY THE ASSESSEE IS , THEREFORE, LIABLE TO BE DISMISSED, FOR NON - PROSECUTION. O UR ABOVE VIEW FIND S SUPPORT FROM THE FOLLOWING DECISIONS: - 1 . CIT VS. B.N. BHATTACHARGEE & AN R. , 118 ITR 461, WHEREIN THEIR LORDSHIPS HAVE HELD: THE APPEAL DOES NOT MEAN ME RELY FILING OF THE APPEAL BUT EFFECTIVELY PURSUING IT. 2 . ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT , 223 ITR 480 (M.P.) , WHEREIN, WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT , THEIR LORDSHIPS MADE THE FOLLOWING OBSERVATION: - 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 REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3 . COMMISSIONER OF INCOME - TAX VS. MULTIPLAN INDIA (P.) LTD , 38 ITD 320 (DEL.), WHEREIN THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL, WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ITA NO. 7350 /DEL/2017 ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR I NFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW OF THE PROVISION OF RULE 19 OF THE INCOME - TAX ( APPELLATE TRIBUNAL) RULES, 196 3. 3 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR NON - PROSECUTION. TH E DECISION WAS PRONOUNCED IN THE OPEN COURT ON 26 TH JUNE , 201 8 . SD/ - ( R.S. SYAL ) VICE PRESIDENT DATED: 26 TH JUNE , 201 8 SH COPY F ORWARDED TO 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR DY. REGISTRAR, ITAT, NEW DELHI ITA NO. 7350 /DEL/2017 DATE 1. DRAFT DICTATED ON 2 6 .06.2018 2. DRAFT PLACED BEFORE THE AUTHOR 2 6 .06.2018 3. DRAFT PLACED BEFORE THE O THER MEMBER 4 . APPROVED DRAFT COMES TO THE SR.PS/PS 5. ORDER UPLOADED ON 26 .6.2018 6 . FILE SENT TO THE BENCH CLERK 7 . DATE ON WHICH FILE GOES TO T HE HEAD CLERK. 8 . DATE ON WHICH FILE GOES TO THE AR 9 . DATE OF DISPATCH OF ORDER.