Exxon Electricals Pvt. Ltd., Delhi v. ITO, New Delhi

ITA 197/DEL/2015 | 2005-2006
Pronouncement Date: 26-10-2016 | Result: Dismissed

Appeal Details

RSA Number 19720114 RSA 2015
Assessee PAN AAACE2808F
Bench Delhi
Appeal Number ITA 197/DEL/2015
Duration Of Justice 1 year(s) 9 month(s) 16 day(s)
Appellant Exxon Electricals Pvt. Ltd., Delhi
Respondent ITO, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 26-10-2016
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC 2
Tribunal Order Date 26-10-2016
Date Of Final Hearing 26-10-2016
Next Hearing Date 26-10-2016
Assessment Year 2005-2006
Appeal Filed On 09-01-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC-II : NEW DELHI BEFORE SHRI R.S. SYAL ACCOUNTANT MEMBER ITA NO.197/DEL/2015 ASSESSMENT YEAR : 2005-06 EXXON ELECTRICALS PVT. LTD. 1985/1 RAILWAY ROAD NARELA DELHI. PAN : AAACE2808F VS. ITO WARD 11(2) NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI F.R. MEENA SR.DR DATE OF HEARING : 26.10.2016 DATE OF PRONOUNCEMENT: 26.10.2016 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 17.10.2014 IN RELATION TO ASSESSMENT YEAR 2005-06. 2. WHEN THE MATTER WAS CALLED UP FOR HEARING TOD AY NO ONE HAS APPEARED ON BEHALF OF THE ASSESSEE. THE ASSESSEE HAS NOT FIL ED ANY ADJOURNMENT APPLICATION ALSO. THE NOTICE OF HEARING SENT TO THE ASSESSEE TO THE ADDRESS ITA NO.197/DEL/2015 2 GIVEN IN COLUMN NO.10 OF FORM NO.36 HAS NOT BEEN RE TURNED UNSERVED. EARLIER ON TWO OCCASIONS ALSO WHEN THE MATTER WAS FIXED FOR HEARING NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. IN THESE CIR CUMSTANCES IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. THE APPEAL FILED BY THE ASSESSEE IS THEREFORE LIABLE TO BE DISMISS ED FOR NON-PROSECUTION. OUR ABOVE VIEW FINDS SUPPORT FROM THE FOLLOWING DEC ISIONS:- 1. CIT VS. B.N. BHATTACHARGEE & ANR. 118 ITR 461 WHE REIN THEIR LORDSHIPS HAVE HELD: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 4 80 (M.P.) WHEREIN WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT THEIR LORDSHIPS MADE THE FOLLO WING OBSERVATION:- 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 REFERENCE THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P. ) LTD 38 ITD 320 (DEL.) WHEREIN THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL WAS FIXED FOR HEARING. BUT ON THE DATE O F HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICA TION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATI ON OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN A BSENT ON THAT ITA NO.197/DEL/2015 3 DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW O F THE PROVISION OF RULE 19 OF THE INCOME-TAX (APPELLATE TRIBUNAL) R ULES 1963. 3. MOREOVER IT IS FOUND THAT THE APPEAL IS DEFECTIVE INASMUCH AS THE POWER OF ATTORNEY IS NOT FILED BY THE ASSESSEE. ON THIS COUNT ALSO THE APPEAL IS LIABLE TO BE DISMISSED. 4. IN THE RESULT THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED FOR NON- PROSECUTION. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 6 TH OCTOBER 2016. SD/- (R.S. SYAL) ACCOUNTANT MEMBER DATED: 26 TH OCTOBER 2016. DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR DY. REGISTRAR ITAT NEW DELHI