M S Madhya Pradesh Madhya Kshetra Vidyut Vitran Company Ltd Bhopal v. The Dcit 2 1 Bhopal

M S M P Vidyut Vitaran Company Ita No 1056 Ind 2016 1 In The Income Tax Appellate Tribuna L Indore Bench Indore Before Shri Kul Bharat Honble Judicial Member And Shri Manish Borad Honble Accountant Mem Ber Ita No 1056 Ind 2016 A Y 2009 10 M S Madhya Pradesh Kshetra Vidyut Viteran Company Ltd Bhopal Pan Aadcm 6799 G Appellants Vs Dy Commr Of Income Tax 2 1 Bhopal Respondent Appellant By None Respondent By Shri Lalchand Cit Date Of Hearing 4 12 2017 Date Of Pronouncement 4 12 2017 O R D E R Per Shri Manish Borad Am This Appeal Filed By The Assessees Emanates From The Order Of The Learned Cit A 2 Bhopal Dated 22 7 2016 M S M P Vidyut Vitaran Company Ita No 1056 Ind 2016 2 2 At The Time Of Hearing None Is Present For The Assessee Whereas Shri Lalchand Learned Sr Cit Dr Is Present Fo R The Revenue 3 This Appeal Was Filed By The Assessees This Appeal Was Earlier Fixed For Hearing On 26 9 2017 But On That Date The Assessee Did Not Appear However Taking A Lenient View This Appeal Was Adjourned By The Bench And Was Directed To Be Fixed On 4 12 2017 On This Date Also The Assessee Did Not Present However Shri Lalchand Lear Ned Senior Cit Dr Was Present For The Revenue 3 From The Above Conduct Of The Assesse It Seems Th At The Assessee Is Not Interested In Pursuing The Appeal It Was The Duty Of The Assessee To Make Necessary Arrangements For Effective Representation On The Appoin Ted Date Mere Filing Of Appeal Is Not Enough Rather It Requ Ires Effective Prosecution Also In View Of These Facts W E Are Of The View That The Appeal Of The Assessee Is Liable For M S M P Vidyut Vitaran Company Ita No 1056 Ind 2016 3 Dismissal Our View Is Supported By The Following Ju Dicial 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 Appeal But Effectively Pursuing It Ii In The Case Of Estate Of Late Tukojiraoholkar 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 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 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 Communication M S M P Vidyut Vitaran Company Ita No 1056 Ind 2016 4 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 The Appeal Filed By The Revenue As Unadmitted In View Of The Provisions Of Rule 19 Of The Appellate Tribunal Rules 1963 3 In The Result The Appeal Filed By The Assessee Is Dismissed For Non Prosecution Pronounced In Open Court On 4 Th December 2017 Sd Sd Kul Bharat Manish Borad Judicial Member Accountant Member 4 Th December 2017 M S M P Vidyut Vitaran Company Ita No 1056 Ind 2016 5