Manish Kumar & Co., Muzaffarnagar v. ITO, Muzaffarnagar

ITA 5802/DEL/2011 | 2008-2009
Pronouncement Date: 28-02-2012 | Result: Dismissed

Appeal Details

RSA Number 580220114 RSA 2011
Assessee PAN AQZPK8150C
Bench Delhi
Appeal Number ITA 5802/DEL/2011
Duration Of Justice 2 month(s) 1 day(s)
Appellant Manish Kumar & Co., Muzaffarnagar
Respondent ITO, Muzaffarnagar
Appeal Type Income Tax Appeal
Pronouncement Date 28-02-2012
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted E
Tribunal Order Date 28-02-2012
Date Of Final Hearing 28-02-2012
Next Hearing Date 28-02-2012
Assessment Year 2008-2009
Appeal Filed On 27-12-2011
Judgment Text
ITA NO. 5802/DEL/2011 1 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH E: NEW DELHI BEFORE SHRI A.D. JAIN JUDICIAL MEMBER & SHRI SHAMIM YAHYA ACCOUNTANT MEMBER ITA NO. 5802/DEL/2011 A.Y. : 2008-09 MANISH KUMAR & CO. VS. INCOME TAX OFFICER 194/1 BRAHMPURI WARD-1(1) MUZAFFARNAGAR MUZAFFARNAGAR [PAN : AQZPK 8150C) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. R.S. NEGI SR. D.R. O R D E R PER SHAMIM YAHYA: AM THE ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORD ER DATED 24.8.2011 PASSED BY THE LD. COMMISSIONER OF INCOME TAX(APPEA LS) MUZAFFARNAGAR FOR ASSESSMENT YEAR 2008-09. 2. THIS CASE WAS LISTED FOR HEARING BEFORE THE TRI BUNAL ON 28-2-2012 AND FOR THIS ASSESSEE WAS INFORMED. TODAY I.E. ON 28-2 -2012 WHEN THE CASE WAS CALLED ON BOARD NONE APPEARED ON BEHALF OF THE ASS ESSEE NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN FILED BEFORE THE TRIBUNAL DESP ITE THE SERVICE OF NOTICE UPON THE ASSESSEE. IT SEEMS THAT THE ASSESSEE IS N OT INTERESTED IN PROSECUTING HER APPEAL; HENCE THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR ITA NO. 5802/DEL/2011 2 NON-PROSECUTION. IN OUR ABOVE VIEW WE FIND SUPPOR T 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. 5802/DEL/2011 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 28/2/2012 UPON CONCLUSION OF HEARING. SD/- SD/- [A.D. JAIN] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 28/2/2012 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR ITAT TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT DELHI BENCHES