M/s. Speed Automobiles Pvt. Ltd., V. The ACIT Circle 3(1), Indore

ITSSA 330/IND/2013

• Counselvise Citation: [2014] 122 COUNSELVISE.COM (IT) 0338 (ITAT-INDORE)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 19-09-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-09-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 07-11-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M

Judgement Text

INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI P.K. BANSAL, AM AND SHRI MUKUL KR. SHRAWAT, JM PAN NO. AACCS4194C I.T(SS).A.NOS. 330/IND/2013 A.Y. : 2007-08 M/S.SPEED AUTOMOBILES PVT.LTD., INDORE. VS. ACIT, CIRCLE 3(1), INDORE (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. REVENUE BY : SHRI M.S.PANWAR, CIT DR PAN NO. AIQPG3158F I.T.A.NO. 61, 62 & 63/IND/2014 A.Y. : 1996-97, 1997-98 &1999-2000 SMT.LAXMIKANTA GOYAL, NEEMUCH VS. ITO, NEEMUCH (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. REVENUE BY : SHRI R.A.VERMA, SR. DR SPEED AUTOMOBILES,, INDORE, LAXMIKANT GOYAL AND DIN ESH KUMAR GOYAL, NEEMUCH I.T.A.NO. 61 TO 65/IND/2014 ASSESSMENT YEARS :2 007-08, 1996-97 TO 1999-2000 2 PAN NO. AIQPG3159E I.T.A.NOS. 64 & 65/IND/2014 A.Y. : 1996-97-1997-98 SHRI DINESH KUMAR GOYAL, TAGORE MARG, NEEMUCH VS. ITO, NEEMUCH (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. REVENUE BY : SHRI R.A.VERMA, SR. DR / // / DATE OF HEARING : 18.09.2014 /DATE OF PRONOUNCEMENT: 19.09.2014 ORDER PER BENCH ALL THESE APPEALS ARE BY DIFFERENT ASSESSEES AGAINS T THE ORDERS OF RESPECTIVE CIT(A)S ON THE GROUNDS AS DETA ILED IN THE GROUNDS OF APPEAL. DURING HEARING OF THESE APPEALS, NOBODY IS PRESENT FOR THE ASSESSEES WHEREAS SHRI M.S.PANWAR, LD. CIT DR AND SHRI R.A. VERMA, LD. SR. DR ARE PRESENT FOR THE REVENUE. 2. IN ALL THESE APPEALS, REGISTERED NOTICES OF HEAR ING FOR 18.09.2014, SENT TO THE ASSESSEES, AT THE ADDRESSES FURNISHED BY THE ASSESSEES, WERE RETURNED BY THE POSTAL AUTHORIT Y BEING UNSERVED. TODAY I.E. ON 18.9.2014, AT THE TIME OF T HE HEARING, THE ASSESSEES NEITHER PRESENTED THEMSELVES NOR MOVED AN Y SPEED AUTOMOBILES,, INDORE, LAXMIKANT GOYAL AND DIN ESH KUMAR GOYAL, NEEMUCH I.T.A.NO. 61 TO 65/IND/2014 ASSESSMENT YEARS :2 007-08, 1996-97 TO 1999-2000 3 ADJOURNMENT PETITIONS. IT SEEMS THAT THE ASSESSEES ARE NOT INTERESTED TO PURSUE THEIR APPEALS, THEREFORE, IT C ANNOT BE KEPT PENDING ADJUDICATION FOR INDEFINITE PERIOD. IT WAS THE DUTY OF THE ASSESSEES TO MAKE NECESSARY ARRANGEMENTS FOR EFFECT IVE REPRESENTATION ON THE APPOINTED DATE. MERE FILING O F APPEAL ARE NOT ENOUGH RATHER IT REQUIRES EFFECTIVE PROSECUTION ALSO. IN VIEW OF THESE FACTS, WE ARE OF THE VIEW THAT THE APPEALS OF THE ASSESSEES ARE LIABLE FOR DISMISSAL. 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: 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 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 SPEED AUTOMOBILES,, INDORE, LAXMIKANT GOYAL AND DIN ESH KUMAR GOYAL, NEEMUCH I.T.A.NO. 61 TO 65/IND/2014 ASSESSMENT YEARS :2 007-08, 1996-97 TO 1999-2000 4 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 APPEALS FILED BY THE ASSESSEE S ARE DISMISSED FOR NON-PROSECUTION. SD/- SD/- (MUKUL KR. SHRAWAT) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 19.9.2014 / 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. ,/0 1 / GUARD FILE. / BY ORDER, -# -# -# -# $2 $2 $2 $2 (ASSTT.REGISTRAR) ITAT, IN DORE SPEED AUTOMOBILES,, INDORE, LAXMIKANT GOYAL AND DIN ESH KUMAR GOYAL, NEEMUCH I.T.A.NO. 61 TO 65/IND/2014 ASSESSMENT YEARS :2 007-08, 1996-97 TO 1999-2000 5 1. DATE OF DICTATION- 18 .09.2014 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 19.09.2014 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