Takshika Education, Gurgaon v. CIT, Faridabad

ITA 286/DEL/2010 | 2009-2010
Pronouncement Date: 18-03-2010 | Result: Dismissed

Appeal Details

RSA Number 28620114 RSA 2010
Assessee PAN AAATT5423E
Bench Delhi
Appeal Number ITA 286/DEL/2010
Duration Of Justice 1 month(s) 29 day(s)
Appellant Takshika Education, Gurgaon
Respondent CIT, Faridabad
Appeal Type Income Tax Appeal
Pronouncement Date 18-03-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted H
Tribunal Order Date 18-03-2010
Date Of Final Hearing 18-03-2010
Next Hearing Date 18-03-2010
Assessment Year 2009-2010
Appeal Filed On 20-01-2010
Judgment Text
ITA NO. 286/DEL/2010 A.Y. 2009-10 1 IN THE INCOMETAX APPELATE TRIBUNAL DELHI BENCH H: NEW DELHI BEFORE SHRI A.D. JAIN JUDICIAL MEMBER & SHRI SHAMIM YAHYA ACCOUNTANT MEMBER ITA NO. 286/DEL/ 2010 A.Y. 2009-10 TAKSHILA EDUCATION SOCIETY VS. COMMISSIONER OF INCOME TAX C-BLOCK 1 BAMBINI PRE SCHOOL FARIDABAD SUSHANT LOK-II SECTOR056 GURGAON HAYRANA-122011 (PAN: AAAATT5423E) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. NK CHAND SR. DR O R D E R PER A.D. JAIN: JM THE ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORD ER PASSED BY THE COMMISSIONER OF INCOME TAX FARIDABAD DATED 16.11. 2009. 2. THIS CASE WAS LISTED FOR HEARING BEFORE THE TRIB UNAL ON 18-03-2010 AND FOR THIS DATE NOTICE OF HEARING WAS GIVEN TO THE AS SESSEES REPRESENTATIVE WHILE HE CAME FOR FILING OF APPEAL ON 20.1.2010. THE SAME WAS GOT NOTED BY THE SAME PERSON ON THE ACKNOWLEDGEMENT CUM NOTICE. TODAY I. E. ON 18-03-2010 WHEN THE CASE WAS CALLED ON BOARD NONE APPEARED ON BEHA LF OF THE ASSESSEE NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN FILED BEFORE THE T RIBUNAL DESPITE THE SERVICE OF NOTICE UPON THE ASSESSEE. IT SEEMS THAT THE ASS ESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL; HENCE THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE ITA NO. 286/DEL/2010 A.Y. 2009-10 2 DISMISSED FOR NON-PROSECUTION. 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. 286/DEL/2010 A.Y. 2009-10 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 18/03/2010 UPON CONCLUSION OF THE HEARING. SD/- SD/- [SHAMIM YAHYA] [A.D. JAIN] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18/03/2010 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