TRG Packaging Pvt. Ltd., New Delhi v. ITO, New Delhi

ITA 3462/DEL/2015 | 2007-2008
Pronouncement Date: 31-07-2015 | Result: Dismissed

Appeal Details

RSA Number 346220114 RSA 2015
Assessee PAN AAACT4624L
Bench Delhi
Appeal Number ITA 3462/DEL/2015
Duration Of Justice 2 month(s) 1 day(s)
Appellant TRG Packaging Pvt. Ltd., New Delhi
Respondent ITO, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 31-07-2015
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC 1
Tribunal Order Date 31-07-2015
Date Of Final Hearing 31-07-2015
Next Hearing Date 31-07-2015
Assessment Year 2007-2008
Appeal Filed On 29-05-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC - 1 : NEW DELHI BEFORE SHRI R.S. SYAL A CCOUNTANT MEMBER ITA NO. 3462 /DEL/20 15 ASSESSMENT YEAR : 200 7 - 0 8 M/S TRG PACKAGING PVT. LTD. B - 103 LAJPAT NAGAR NEW DELHI - 24 PAN : AAAC T 4624 L VS. ITO WARD - 16 ( 1 ) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI OM PRAKASH MEENA SR. D.R. DATE OF HEARING: 31.07.2015 DATE OF PRONOUNCEMENT: 31.07.2015 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGA INST THE ORDER PASSED BY THE CIT ON 2 0 . 10 .20 1 4 IN RELATION TO ASSESSMENT YEAR 200 7 - 0 8 . 2. WHEN THE MATTER WAS CALLED UP FOR HEARING TODAY NO ONE HAS APPEARED ON BEHALF OF THE ASSESSEE. THE ASSESSEE HAS NOT FILED ANY ADJOURNMENT APPLICATION ALSO. THE NO TICE OF HEARING SENT TO THE ASSESSEE HAS NOT BEEN RETURNED UNSERVED . IN THESE CIRCUMSTANCES IT APPEARS THAT ITA NO 3462 /DEL/1 5 2 THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. THE APPEAL FILED BY THE ASSESSEE IS THEREFORE LIABLE TO BE DISMISSED FOR NON - PROSECUTI ON. OUR ABOVE VIEW FINDS SUPPORT FROM THE FOLLOWING DECISIONS: - 1 . CIT VS. B.N. BHATTACHARGEE & ANR. 118 ITR 461 WHEREIN THEIR LORDSHIPS HAVE HELD: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL BUT EFFECTIVELY PURSUING IT. 2 . ESTATE OF LATE TUKOJ IRAO HOLKAR VS. CWT 223 ITR 480 (M.P.) WHEREIN WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT THEIR LORDSHIPS MADE THE FOLLOWING OBSERVATION: - IF THE PARTY AT WHOSE INSTANCE THE REFERENCE IS MADE FAILS TO APPEAR AT T HE 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 TRIBUNA L WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON THAT DATE. THE TR IBUNAL ON THE BASIS OF INHERENT POWERS TREATED THE APPEAL FILED BY THE REVENUE AS ITA NO 3462 /DEL/1 5 3 UNADMITTED IN VIEW OF THE PROVISION OF RULE 19 OF THE INCOME - TAX ( APPELLATE TRIBUNAL) RULES 1963. 3. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR NON - PROSECUTION. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 31 ST JULY 201 5 . SD/ - (R.S. SYAL) ACCOUNTANT MEMBER DATED: 31 ST JULY 2015 AKS COPY FORWAR DED TO 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR DY. REGISTRAR ITAT NEW DELHI