AL TABARAK FROZEN FOODS P. Ltd., Bulandshahr v. DCIT, Uttar Pradesh

ITA 4295/DEL/2016 | 2012-2013
Pronouncement Date: 19-10-2016 | Result: Dismissed

Appeal Details

RSA Number 429520114 RSA 2016
Assessee PAN AAECA8288M
Bench Delhi
Appeal Number ITA 4295/DEL/2016
Duration Of Justice 2 month(s) 16 day(s)
Appellant AL TABARAK FROZEN FOODS P. Ltd., Bulandshahr
Respondent DCIT, Uttar Pradesh
Appeal Type Income Tax Appeal
Pronouncement Date 19-10-2016
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC 2
Tribunal Order Date 19-10-2016
Date Of Final Hearing 19-10-2016
Next Hearing Date 19-10-2016
Assessment Year 2012-2013
Appeal Filed On 03-08-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SM C - II NEW DELHI BEFORE SH. N. K. SAINI A CCOUNTANT M EMBER ITA NO. 4295 /DEL/201 6 : ASSTT. YEAR : 2012 - 13 AL TABARAK FROZEN FOODS P. LTD. 258 KHAWESHGYAN K HURJA DISTT. BULANDSHAHR (UP) VS D Y. COMMISSIONER OF INCOME TAX INCOME TAX CIRCLE BULANDSHAHR (UP) (APPELLANT) (RESPONDENT) PAN NO. A A ECA 8288M ASSESSEE BY : NONE REVENUE BY : SH. RAJESH KUMAR SR. DR DATE OF HEARING : 19.10 .201 6 DATE OF PRONOUNCEMENT : 19 . 10 .201 6 ORDER THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 25.05.2016 OF LD. CIT(A) GHAZIABAD . 2. D URING THE COURSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE AND THE NOTICE FOR HEARING SENT ON THE ADDRESS MENTIONED IN FORM NO. 36/IMPUGNED ORDER/ASSESSMENT ORDER RETURNED BACK BY THE POSTAL AUTHORITY WITH THE REMARKS LEFT . NO OTHER ADDRESS WAS INFORMED BY THE ASSESSEE. IT THEREFORE APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER. 3 . THE LAW AIDS THOSE WHO ARE VIGILANT NOT THOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DICTUM VIGILANTIBU S ET NON DORMIENTIBUS JURA SUB ITA NO. 4295 /DEL /201 6 AL TABARAK FROZEN FOODS P. LTD. 2 VENIUNT . CONSIDERING THE FACTS AND KEEPING IN VIEW THE PROVISIONS OF RULE 19(2) OF THE INCOME - TAX APPELLATE TRIBUNAL RULES AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD. (38 ITD 320)(DEL) WE TREAT THIS APP EAL AS UNADMITTED. 4 . SIMILAR VIEW HAS BEEN TAKEN BY THE HON BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (223 ITR 480) WHEREIN IT HAS BEEN HELD AS UNDER: IF THE PARTY AT WHOSE INSTANCE THE REFERENCE IS MAD E FAILS TO APPEAR AT THE HEARING OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 5 . SIMILARLY HON BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RETURNED THE REFERENCE UNANSWERED SINCE THE ASSESSEE REMAINED ABSENT AND THERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. 6 . THEIR LORDSHIPS OF HON BLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & AN OTHER (118 ITR 461 AT PAGE 477 - 478) HELD THAT THE APPEAL DOES NOT MEAN MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME. 7 . SO RESPECTFULLY BY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA I DISMISS THE APPEAL FOR NON - PROSECUTI ON. THE ASSESSEE IS AT LIBERTY TO REQUEST FOR SETTING ASIDE THIS ORDER BY MOVING AN APPLICATION AS PER THE ITA NO. 4295 /DEL /201 6 AL TABARAK FROZEN FOODS P. LTD. 3 PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES 1963 AND EXPLAINING THE REASONS FOR ITS NON - APPEARANCE. 8 . IN THE RESULT THE APPE AL FILED BY THE ASSESSEE IS DISMISSED. (O RDER PRONOUNCED IN THE COURT ON 19/10 /2016 ) SD/ - (N. K. SAINI) ACCOUNTANT MEMBER DAT ED: 19 /10 /2016 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR