Shri Narmada Architectural Systems Ltd., Bharuch V. The Asstt. Commissioner of Income Tax, Bharuch Circle, Bharuch

ITA 751/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1843 (ITAT-SURAT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 27-03-2017
• Court: TRIBUNAL

Judgement Text

SHRI NARMADA ARCHITECTURAL SYSTEMS LTD., VS. ACIT, BHARUCH CIRCLE, BHARUCH/ITA NO.751/AHD/2017/A.Y.2010-11 PAGE 1 OF 3 , , IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER ITA NO.751/AHD/2017/SRT ASSESSMENT YEAR: 2010-11 / VS. ( APPELLANT ) SHRI NARMADA ARCHITECTURAL SYSTEMS LTD., 95/01, OPP.APNAGHAR SOCIETY, BHOLAV, BHARUCH 392 001. ( REVENUE ) THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE, BHARUCH. P.A.N: AAGCS 6258 P APPELLANT BY NONE. RESPONDENT BY SHRI B.P.K.PANDA SR.DR DATE OF HEARING: 20 . 0 2 .201 9 DATE OF PRONOUNCEMENT : 20 . 0 2 .201 9 / O R D E R PER KUL BHARAT, J.M : 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD.COMMISSIONER OF INCOME TAX (APPEALS)-3, VADODARA [IN SHORT THE CIT(A)] DATED 28.12.2016 PERTAINING TO ASSESSMENT YEAR 2010- 11. 2. DURING HEARING OF THIS APPEAL, NOBODY IS PRESENT FOR THE ASSESSEE, WHEREAS THE LD.SR DEPARTMENTAL REPRESENTATIVE IS PRESENT FOR THE REVENUE. SHRI NARMADA ARCHITECTURAL SYSTEMS LTD., VS. ACIT, BHARUCH CIRCLE, BHARUCH/ITA NO.751/AHD/2017/A.Y.2010-11 PAGE 2 OF 3 3. THE HEARING OF APPEAL WAS FIXED ON 20.02.2019, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE NOR WAS ANY APPLICATION FOR ADJOURNMENT RECEIVED FROM THE ASSESSEE AT THE TIME OF THE HEARING. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED TO PURSUE THE APPEAL, THEREFORE, IT CANNOT BE KEPT PENDING FOR ADJUDICATION FOR INDEFINITE PERIOD. IT WAS THE DUTY OF THE ASSESSEE TO MAKE NECESSARY ARRANGEMENTS FOR EFFECTIVE REPRESENTATION ON THE APPOINTED DATE. MERE FILING OF APPEAL IS NOT ENOUGH RATHER IT REQUIRES EFFECTIVE PERSUASION ALSO. IN VIEW OF THESE FACTS, WE ARE OF THE VIEW THAT THE APPEALS OF THE ASSESSEE ARE LIABLE FOR DISMISSAL IN THE LIGHT OF JUDICIAL PRONOUNCEMENTS BY HON`BLE SUPREME COURT IN THE CASE OF CIT V. B. N. BHATTACHARJEE & OTHERS 118 ITR 461(SC), WHEREIN THEIR LORDSHIP HAVE HELD THAT THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL BUT EFFECTIVELY PURSUING IT. FURTHER, THE HON`BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR V. CWT, 223 ITR 480 (M.P.) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT THEIR LORDSHIP OBSERVE AS THAT 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 HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE SHRI NARMADA ARCHITECTURAL SYSTEMS LTD., VS. ACIT, BHARUCH CIRCLE, BHARUCH/ITA NO.751/AHD/2017/A.Y.2010-11 PAGE 3 OF 3 REFERENCE . FURTHER, IN THE CASE OF CIT V. MULTIPLAN INDIA LTD., 38 ITD 320 (DEL), THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON DATE, HENCE, ON THE BASIS OF INHERENT POWERS, THE TRIBUNAL TREATED THE APPEAL; FILED BY THE REVENUE; AS UNADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 20.02.2019. SD/- (O.P.MEENA) SD/- (KUL BHARAT) A CCOUNTANT MEMBER JUDICIALMEMBER SURAT; DATED : 20/02/2019 / S.GANGADHARA RAO/SPS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUARD FILE. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT