M/s. Towa Sales Corporation, New Delhi v. ACIT, New Delhi

ITA 4157/DEL/2009 | 2005-2006
Pronouncement Date: 16-02-2010 | Result: Dismissed

Appeal Details

RSA Number 415720114 RSA 2009
Assessee PAN AAAFT5502A
Bench Delhi
Appeal Number ITA 4157/DEL/2009
Duration Of Justice 3 month(s) 25 day(s)
Appellant M/s. Towa Sales Corporation, New Delhi
Respondent ACIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 16-02-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted H
Tribunal Order Date 16-02-2010
Date Of Final Hearing 16-02-2010
Next Hearing Date 16-02-2010
Assessment Year 2005-2006
Appeal Filed On 22-10-2009
Judgment Text
I.T.A. NO. 4157 /DEL/2009 1/3 IN THE INCOME TAX APPELLATE TRIBUNAL NEW DELHI BENCH H BEFORE SHRI K. G. BANSAL ACCOUTANT MEMBER AND SHRI GEORGE MATHAN JUDICIAL MEMBER ITA NO.4157 /DEL/2009 (ASSESSMENT YEAR 2005-06) M/S. TOWA SALES CORPORATION VS. ACIT CIRCLE 22(1) 223 OKHLA INDUSTRIAL ESTATE NEW DELHI NEW DELHI. (APPELLANTS) (RESPONDENTS) PAN / GIR NO. AAAFT5502A APPELLANT BY: NONE RESPONDENT BY: SHRI R.R.PRASAD SR. DR ORDER PER GEORGE MATHAN JM: 1. THIS APPEAL BY THE ASSESSEE HAS BEEN PREFERRED A GAINST THE ORDER OF LD CIT(A) XXII NEW DELHI DATED 29.09.2009 FOR THE ASSESSMENT YEAR 2005-06. 2. THIS CASE WAS LISTED FOR HEARING BEFORE THE TRIB UNAL ON 16.02.2010 AND THE NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE BY COURIER SERVICE ON 13.01.2010 AT THE AD DRESS GIVEN IN FORM NO.36 OF THE MEMO OF APPEAL OF THE ASSESSEE WHICH HAS BEEN DELIVERED AS THE RECEIPT OF COURIER IS ON RECORD. HENCE THE NOTICE HAS BEEN SERVED ON THE ASSESSEE WELL IN TIME. BUT TODAY I.E. ON 16.02.20 10 WHEN I.T.A. NO. 4157 /DEL/2009 2/3 THE CASE WAS CALLED ON BOARD NONE APPEARED ON BEHA LF OF THE ASSESSEE NOR ANY REQUEST FOR ADJOURNMENT HAS BE EN FILED BEFORE THE TRIBUNAL. IT SEEMS THAT THE ASSES SEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL HENCE THE APP EAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON- PROSECUTION. OUR ABOVE VIEW FINDS SUPPORT FROM THE FOLLOWING DECISIONS:- 1. IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND AN OTHER REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] WHEREIN THEIR LORDSHIPS HAVE HELD THAT:- THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL BUT EFFECTIVELY PURSUING IT. 2. IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR V S. CWT; 223 ITR 480 (M.P.) WHILE DISMISSING THE REFERENCE M ADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT MADE FOL LOWING 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 REFERENCE THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. IN THE CASE OF COMMISSIONER OF INCOME-TAX VS. MU LTIPLAN INDIA (P.) LTD.; 38 ITD 320 (DEL.) THE APPEAL FILE D BY THE REVENUE BEFORE THE TRIBUNAL WHICH WAS FIXED FOR HE ARING. BUT ON THE DATE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURN MENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR I.T.A. NO. 4157 /DEL/2009 3/3 INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN A BSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHEREN T POWERS TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITT ED IN VIEW OF THE PROVISION OF RULE 19 OF THE APPELLATE R ULES 1963. 4. IN THE RESULT THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED FOR NON-PROSECUTION. 5. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT O N 16 TH FEB. 2010. SD./- SD./- (K. G. BANSAL) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:16 TH FEB. 2010 SP. COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT TRUE COPY: BY ORDER 4. CIT(A) 5. DR DY. REGISTRAR ITAT NEW DELHI