Case Law Details

Case Name : Shree Balaji Samaj Vikas Samiti Vs CIT, Meerut (ITAT Delhi)
Appeal Number : ITA No: 94/Del/2012
Date of Judgement/Order : 15/03/2012
Related Assessment Year :
Courts : All ITAT (5308) ITAT Delhi (1207)

In the case of Commissioner of Income-tax vs. Multiplan India (P) 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 communication for adjournment was received. There was no communication or information 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 un-admitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963.  Respectfully following these decisions (supra), the appeal filed by the assesee is treated as unadmitted/dismissed for non persecution. We may like to clarify that subsequently if the assessee moves an appropriate application for recall of the order and explain the reasons for non appearance and if the Bench is so satisfied, the order may be recalled for the purpose of adjudication of the appeal.

INCOME TAX APPELLATE TRIBUNAL, DELHI

ITA No: 94/Del/2012

Shree Balaji Samaj Vikas Samiti

Vs.

CIT, Meerut

ORDER

PER DIVA SINGH, JUDICIAL MEMBER

This is the appeal filed by the assessee against the order dated 23.11.2011 of CIT, Meerut pertaining to A.Y. 2008-09 on various grounds.

2. However, at the time of hearing no one was present on behalf of the assessee nor any adjournment application received. Appeal was passed over in the first round. Even in the second round also the position remained the same. The record shows that the appeal was adjourned to 7th March,2012 specifically on the request of the assessee. In view of the peculiar facts and circumstances we are of the view that the assessee is not interested in pursuing the appeal, hence, the appeal filed by the assessee is liable to be unadmitted/dismissed. In our above view, we find support from the following decisions:

1. In the case of CIT vs. B.N. Bhattachargee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that:

“The appeal does not mean merely filing of the appeal but effectively pursuing it.”

2. In the case of Estate of late Tukojirao Holkar vs. 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 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 reference.”

3. In the case of Commissioner of Income-tax vs. Multiplan India (P) 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 communication for adjournment was received. There was no communication or information 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 un-admitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963.

3. Respectfully following these decisions (supra), the appeal filed by the assesee is treated as unadmitted/dismissed for non persecution. We may like to clarify that subsequently if the assessee moves an appropriate application for recall of the order and explain the reasons for non appearance and if the Bench is so satisfied, the order may be recalled for the purpose of adjudication of the appeal.

4. In the result, the appeal filed by the assessee is dismissed.

Pronounced in the open court on 15th March, 2012 immediately after conclusion of the hearing.

Download Judgment/Order

More Under Income Tax

Posted Under

Category : Income Tax (27874)
Type : Judiciary (12057)
Tags : ITAT Judgments (5490)

Leave a Reply

Your email address will not be published. Required fields are marked *

Featured Posts