Sarita Mehta, V. ACIT Circle 20 (1),

MA 116/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6341 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-04-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2003-2004
• Appeal Filed On: 22-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRENDER KUMAR
• Assessee Lawyers: N O N E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH E DELHI ] BEFORE SHRI C. L. SETHI, JM & SHRI K. D. RANJAN, AM MISC. APP. NO. 116 (DEL) OF 2010 [ IN I. T. APPEAL NO. 2107 (DEL) OF 2007 ] ASSESSMENT YEAR : 2003-04. SHRI SARITA MEHTA ASSTT. COMMISSIONER OF IN COME-TAX, C/O. M/S. S. GOYAL & ASSOCIATES, C.AS.; VS. C I R C L E : 20 (1), 19/10, EAST PUNJABI BAGH, N E W D E L H I. N E W D E L H I 110 026. P A N / G I R NO. ACV PM 5576 G. ( APPLICANT ) ( RESPONDENT ) ASSESSEE BY : N O N E; DEPARTMENT BY : SHRI AMRENDER KUMAR, SR. D. R .; O R D E R. PER K. D. RANJAN, AM : THE PRESENT MISC. APPLICATION BY THE ASSESSEE IS D IRECTED AGAINST THE ORDER OF THE ITAT IN ITA. NO. 2107 (DEL) OF 2007 PERTAINING TO THE ASSES SMENT YEAR 2003-04 [ORDER DATED 11 TH NOVEMBER, 2009] BY ITAT, DELHI BENCH G, NEW DELH I. 2. ORIGINALLY I.T. APPEAL NO. 2107 (DEL) OF 2007 WA S FIRST DISPOSED OF EX-PARTE BY THE TRIBUNAL VIDE ORDER DATED 20 TH AUGUST, 2008. THE ASSESSEE FILED MISC. APPLICATIO N ON 1/06/2009 [BEARING M.A. NO. 332 (DEL) OF 2009] WHICH WAS DISP OSED OF BY THE TRIBUNAL VIDE TRIBUNALS ORDER DATED 28/08/2009 AND THE TRIBUNALS ORDER IN I.T. APPEAL NO. 2107 (DEL) OF 2007 WAS 2 MISC. APP. NO. 116 (DEL) OF 2010 RECALLED AND FIXED FOR FRESH HEARING ON 15/09/2009. AT THE REQUEST OF THE LD. COUNSEL OF THE ASSESSEE THE CASE WAS ADJOURNED TO 11 TH NOVEMBER, 2009. ON 11 TH NOVEMBER, 2009 AT THE TIME OF HEARING NOBODY APPEARED ON BEHALF OF THE ASSESSE E AND THE TRIBUNAL AGAIN DISPOSED OF THE APPEAL VIDE EX-PARTE ORDER DATED 11 TH NOVEMBER, 2009. THE ASSESSEE AGAIN MOVED THE MISC. APPLICATION ON 22/02/2010 [BEARING M.A. NO. 1 16 (DEL) OF 2010] REQUESTING TO RECALL THE EX-PARTE ORDER OF THE TRIBUNAL DATED 11 TH NOVEMBER, 2009. THIS MISC. APPLICATION WAS FIXED FOR HEARING FIRST ON 30/04/2010, BUT WAS ADJOURNED TO 2/07/2010 AS NOBODY APPEARED ON BEHALF OF THE ASSESSEE. ON 2/07/2010 THE CASE WAS ADJOURN ED TO 27/08/2010 AND AGAIN ADJOURNED TO 18/02/2011 AS THE BENCH DID NOT FUNCTION ON BOTH THE OCCASIONS. ON 18/02/2011 ALSO NOBODY APPEARED ON BEHALF OF THE ASSESSEE AND THE C ASE WAS ADJOURNED TO 1 ST APRIL, 2011. ON 1 ST APRIL, 2011 WHEN THE CASE WAS CALLED FOR, AT THE T IME OF HEARING, NOBODY APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR A DJOURNMENT WAS RECEIVED. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN GETTING THE APPEAL PROSECUTED. HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT MADE THE FOLLOWING OBSERVATIONS: 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 BOOK S O AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. ITAT DELHI BENCH D IN THE CASE OF CIT V. MULTI PLAN INDIA (P) LTD. OBSERVED THAT THE PROVISIONS OF RULE 19 STATE THAT MERE ISSUE OF NOTI CE COULD NOT BY ITSELF MEAN THAT THE APPEAL HAD BEEN ADMITTED. THIS RULE ONLY CLARIFIES THE POSITIO N. THERE MIGHT BE VARIOUS REASONS WITH THE APPELLANT TO REMAIN ABSENT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT ALSO BE A DESIRE OR ABSENCE OF NEED TO PROSECUTE THE APPEAL OR LIABILIT Y TO ASSIST THE TRIBUNAL IN A PROPER MANNER OR TO TAKE BENEFIT OF VAGARIES OF LAW. 4. RESPECTFULLY FOLLOWING THE PRECEDENTS THE MISC. APPLICATION FILED BY THE ASSESSEE IS TREATED AS UN-ADMITTED AND DISMISSED IN LIMINE. 3 MISC. APP. NO. 116 (DEL) OF 2010 5. IN THE RESULT, THE MISC. APPLICATION IS DISMISSE D FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON : 01 ST APRIL, 2011. SD/- SD/- [ C. L. SETHI ] [ K. D. RANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 01 ST APRIL, 2011 *MEHTA * COPY OF THE ORDER FORWARDED TO : - 1. APPLICANTS. 2. RESPONDENTS. 3. CIT, 4. CIT (APPEALS), 5. DR, ITAT, NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT RE GISTRAR, ITAT. 4 MISC. APP. NO. 116 (DEL) OF 2010 5 MISC. APP. NO. 116 (DEL) OF 2010