MSX Mall Pvt. Ltd.,, New Delhi v. DCIT, New Delhi

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC-I : NEW DELHI BEFORE SHRI R.S. SYAL ACCOUNTANT MEMBER ITA NO.2216/DEL/2016 ASSESSMENT YEAR : 2006-07 MSX MALL PVT. LTD. C/O R.K. TULI & ASSOCIATES CAS 11/37 GROUND FLOOR OLD RAJINDER NAGAR NEW DELHI. PAN : AABCN8537B VS. DCIT CENTRAL CIRCLE-6(1) NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI RAJESH KUMAR SR.DR DATE OF HEARING : 27.09.2016 DATE OF PRONOUNCEMENT: 27.09.2016 ORDER PER SHRI R.S. SYAL AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 16.02.2016 IN RELATION TO ASSESSMENT YEAR 2006-07. 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 ITA NO.2216/DEL/2016 2 APPLICATION ALSO. THE NOTICE OF HEARING SENT TO THE ASSESSEE HAS NOT BEEN RETURNED UNSERVED. IN THESE CIRCUMSTANCES IT APPEA RS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. THE APPEAL FI LED BY THE ASSESSEE IS THEREFORE LIABLE TO BE DISMISSED FOR NON-PROSECUT ION. OUR ABOVE VIEW FINDS SUPPORT FROM THE FOLLOWING DECISIONS:- 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 DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS TREATED THE ITA NO.2216/DEL/2016 3 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. 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 7 TH SEPTEMBER 2016. SD/- (R.S. SYAL) ACCOUNTANT M EMBER DATED: 27 TH SEPTEMBER 2016. DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR DY. REGISTRAR ITAT NEW DELHI