Shri Vinod Prakash Saxena, V. The ACIT, Cir.2(1),

ITSSA 2/IND/2007

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 8723 (ITAT-INDORE)
• Duration Of Justice: 3 year(s) 11 month(s) 20 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 30-12-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 30-12-2010
• Assessment Year: misc
• Appeal Filed On: 10-01-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K K SINGH

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER IT(SS) A.NO.02/IND/2007 BLOCK PERIOD : 1986-87 TO 05.09.1995 SHRI VINOD PRAKASH SAXENA, 76, SUBHASH NAGAR, UJJAIN. APPELLANT PAN AHWPS-9971K VS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), UJJAIN RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SH K.K.SINGH, CIT,DR O R D E R PER JOGINDER SINGH, JUDICIAL MEMBER THIS APPEAL IS BY THE ASSESSEES ONLY GROUND THAT TH E LD. ASSESSING OFFICER HAS NOT COMPLIED WITH THE ORDER OF THE TRIB UNAL DATED 10.3.2006 IN LETTER AND SPIRIT. DURING HEARING OF THIS APPEA L, NOBODY IS PRESENT FOR THE ASSESSEE WHEREAS SH K.K.SINGH, CIT, DR IS PRESENT FOR THE REVENUE. 2. THIS APPEAL WAS FILED BY THE ASSESSEE ON 10/1/20 07 AS IS EVIDENT FROM ORDER SHEET ENTRY OF EVEN DATE. THE AP PEAL WAS FIXED ON 2 VARIOUS DATES AND ON 4.2.2009 THE ASSESSEE WAS DIRE CTED TO FILE THE PROPER GROUNDS FOR WHICH THE LD. COUNSEL FOR THE AS SESSEE REQUESTED FOR TIME, CONSEQUENTLY, THE APPEAL WAS ADJOURNED TO 22. 4.2009. ON 22.4.2009 THE ASSESSEE DID NOT COMPLY WITH THE ORDE R OF THE TRIBUNAL DATED 4.2.2009, THEREFORE, LAST OPPORTUNITY WAS GRA NTED TO NTHE ASSESSEE AND THE APPEAL WAS ADJOURNED TO 28.4.2009. ON 28.4 .2009 AGAIN THE ORDER DATED 4.2.2009 WAS NOT COMPLIED WITH, THEREFO RE, THE ASSESSEE WAS DIRECTED TO COMPLY WITH THE ORDER OTHERWISE THE APPEAL TREATED AS NON MAINTAINABLE AND ADJOURNMENT WAS GRANTED TO THE ASSESSEE FOR 12.5.2009. ON THIS DATE ALSO, THERE WAS NO COMPLIAN CE. ON 29.9.2009 NOBODY WAS PRESENT FOR THE ASSESSEE. THE APPEAL WA S ADJOURNED TO 14.12.2009. AGAIN THE APPEAL WAS ADJOURNED TO 25.2 .2010, 17.5.2010, 28.8.2010, 11.11.2010 AND ULTIMATELY FOR 30.12.2010 . REGISTERED NOTICE OF HEARING WAS SENT TO THE ASSESSEE WHICH WAS DULY RECEIVED BY THE ASSESSEE AS IS EVIDENT FROM ACKNOWLEDGEMENT PLACED ON RECORD. THIS CONDUCTION OF THE ASSESSEE SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. WE, THEREFORE, HAVE NO ALTE RNATIVE BUT TO DISMISS THIS APPEAL. OUR VIEW IS SUPPORTED BY THE FOLLOWING JUDICIAL PRONOUNCEMENTS: 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: 3 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. CWT, 223 ITR 480 (M.P.) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT MADE 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 PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE R EFERENCE, 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/APPELLANT NOR ANY COMMUNICA TION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNIC ATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAI N ABSENT ON DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POW ERS, TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITT ED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBU NAL RULES, 1963. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN OPEN COURT IN THE PRESENCE OF LEARNED CIT DR AT THE CONCLUSION OF HEARING ON 30TH DECEMBER, 2 010. (R.C.SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30.12.2010 COPY TO: APPELLANT, RESPONDENT, CIT, CIT(A), DR, G UARD FILE 4 !DAYAL!