Surender Pal Singh, Muzaffarnagar v. ITO, Muzaffarnagar

ITA 5108/DEL/2010 | 2007-2008
Pronouncement Date: 19-01-2011 | Result: Dismissed

Appeal Details

RSA Number 510820114 RSA 2010
Assessee PAN AFZPS5677K
Bench Delhi
Appeal Number ITA 5108/DEL/2010
Duration Of Justice 2 month(s)
Appellant Surender Pal Singh, Muzaffarnagar
Respondent ITO, Muzaffarnagar
Appeal Type Income Tax Appeal
Pronouncement Date 19-01-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 19-01-2011
Date Of Final Hearing 19-01-2011
Next Hearing Date 19-01-2011
Assessment Year 2007-2008
Appeal Filed On 18-11-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH G DELHI ] BEFORE SHRI A. D. JAIN JM AND SHRI K. D. RANJ AN AM I. T. A. NO. 5108 (DEL) OF 2010 ASSESSMENT YEAR : 2007-08. SHRI SURENDER PAL SINGH THE INCOME-TAX OFFICER C/O. SHRI R. K. MALIK ADV.; VS. W A R D : 1 (1) 1 ST FLOOR GURUDWARA BLDG. ROORKEE ROAD MUZAFF AR NAGAR. M U Z A F F A R N A G A R. P A N / G I R NO. AFZ PS 5677 K. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY : N O N E; DEPARTMENT BY : SHRI RAVI RAMA CHANDR AN SR. D.R.; O R D E R. PER K. D. RANJAN AM : THIS APPEAL BY THE ASSESSEE FOR ASSESSMENT YEAR 200 7-08 ARISES OUT OF THE ORDER OF THE LD. CIT (APPEALS) MUZAFFAR NAGAR. 2. THIS APPEAL WAS FIXED FOR HEARING ON 19TH JANUAR Y 2011 AND THIS DATE WAS NOTED AT THE TIME OF FILING OF THE APPEAL ON 18 TH NOV. 2010. AT THE TIME OF HEARING WHEN THE CASE WAS CALLED FOR HEARING NOBODY APPEARED ON BEHALF OF THE ASSES SEE NOR WAS ANY APPLICATION FOR ADJOURNMENT RECEIVED. IT APPEARS THAT THE ASSESSEE IS NOT INTER ESTED IN GETTING THE APPEAL PROSECUTED. HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF TH E ASSESSEE IN DEFAULT MADE THE FOLLOWING OBSERVATIONS: 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 BOOK S O AS TO ENABLE HEARING OF THE REFERENCE THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 2 I. T. A. NO. 5108 (DEL) OF 2010 3. ITAT DELHI BENCH D IN THE CASE OF CIT V. MULTI PLAN INDIA (P) LTD. OBSERVED THAT THE PROVISIONS OF RULE 19 STATE THAT MERE ISSUE OF NOTI CE COULD NOT BY ITSELF MEAN THAT THE APPEAL HAD BEEN ADMITTED. THIS RULE ONLY CLARIFIES THE POSITIO N. THERE MIGHT BE VARIOUS REASONS WITH THE APPELLANT TO REMAIN ABSENT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT ALSO BE A DESIRE OR ABSENCE OF NEED TO PROSECUTE THE APPEAL OR LIABILIT Y TO ASSIST THE TRIBUNAL IN A PROPER MANNER OR TO TAKE BENEFIT OF VAGARIES OF LAW. 4. RESPECTFULLY FOLLOWING THE PRECEDENTS THE APPEAL FILED BY THE ASSESSEE IS TREATED AS UN- ADMITTED AND DISMISSED IN LIMINE. WE MAY LIKE TO C LARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON-APPEARANCE AND IF THE BENCH IS SO SATISFIED THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APP EAL. 5. IN THE RESULT THE APPEAL IS DISMISSED FOR NON-P ROSECUTION. THE ORDER PRONOUNCED IN THE OPEN COURT ON : 19 TH JANUARY 2011. SD/- SD/- [ A. D. JAIN ] [ K. D. RANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 19 TH JANUARY 2011. *MEHTA * COPY OF THE ORDER FORWARDED TO : - 1. APPELLANT. 2. RESPONDENT. 3. CIT 4. CIT (APPEALS) 5. DR ITAT NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGISTRAR ITAT. 3 I. T. A. NO. 5108 (DEL) OF 2010