Sarn Switchgear Control Panel (P) Ltd, Noida v. DCIT, Noida

ITA 2817/DEL/2009 | 2005-2006
Pronouncement Date: 05-01-2010 | Result: Dismissed

Appeal Details

RSA Number 281720114 RSA 2009
Bench Delhi
Appeal Number ITA 2817/DEL/2009
Duration Of Justice 6 month(s) 24 day(s)
Appellant Sarn Switchgear Control Panel (P) Ltd, Noida
Respondent DCIT, Noida
Appeal Type Income Tax Appeal
Pronouncement Date 05-01-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 05-01-2010
Date Of Final Hearing 05-01-2010
Next Hearing Date 05-01-2010
Assessment Year 2005-2006
Appeal Filed On 11-06-2009
Judgment Text
ITA NO. 2817/DEL/2009 A.Y. 2005-06 1 IN THE INCOMETAX APPELATE TRIBUNAL DELHI BENCH G: NEW DELHI BEFORE SHRI RAJPAL YADAV JUDICIAL MEMBER & SHRI SHAMIM YAHYA ACCOUNTANT MEMBER ITA NO. 2817/DEL/ 2009 A.Y. : 2005-06 M/S SARN SWITCHGEAR CONTROL (P) LTD. VS. DY. C OMMISSIONER OF INCOME TAX F-1 SITE-5 SURAJPUR INDUSTRIAL AREA CIRCLE NOI DA SHOPING COMPLEX KASNA GREATER NOIDA G-BLOCK SEC-20 NOIDA ( UP) DISTT: GAUTAM BUDH NAGAR 201 307 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. KISHORE B. SR. DR O R D E R PER SHAMIM YAHYA: AM THE ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORD ER PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS) GHAZIABAD IN A PPEAL NO. 02/2007- 08/GZB/NOIDA DATED 04.03.2009. 2. THIS CASE WAS LISTED FOR HEARING BEFORE THE TRIB UNAL ON 05.01.2010 AND FOR THIS DATE NOTICE OF HEARING WAS SENT TO THE ASS ESSEE BY REGISTERED POST. TODAY I.E. ON 05.01.2010 WHEN THE CASE WAS CALLED O N BOARD NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY REQUEST FOR ADJOURNM ENT HAS BEEN FILED BEFORE THE TRIBUNAL DESPITE THE SERVICE OF NOTICE UPON THE ASSESSEE. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEA L; HENCE THE APPEAL FILED BY ITA NO. 2817/DEL/2009 A.Y. 2005-06 2 THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON-PRO SECUTION. IN OUR ABOVE VIEW WE FIND SUPPORT FROM THE FOLLOWING DECISIONS: 1. IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTH ER REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] WHEREIN THEIR LO RDSHIPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL 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 M ADE FAILS TO APPEAR AT THE HEARING OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFE RENCE THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. IN THE CASE OF COMMISSIONER OF INCOME-TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) THE APPEAL FILED BY THE REVENUE B EFORE THE TRIBUNAL WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HE ARING 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 ABSENT ON THA T 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. ITA NO. 2817/DEL/2009 A.Y. 2005-06 3 3. THE ASSESSEE IF SO DESIRED SHALL BE FREE TO MO VE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS FOR NON -COMPLIANCE ETC. THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR NON- PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 05/01/2010 UPON CONCLUSION OF THE HEARING. SD/- SD/- [RAJPAL YADAV] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 05/01/2010 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR ITAT TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT DELHI BENCH