Cane Development Council, Titawi, Gorakhpur v. JCIT, Muzaffarnagar

ITA 6503/DEL/2014 | 2011-2012
Pronouncement Date: 25-10-2016 | Result: Dismissed

Appeal Details

RSA Number 650320114 RSA 2014
Assessee PAN AAALC0173E
Bench Delhi
Appeal Number ITA 6503/DEL/2014
Duration Of Justice 1 year(s) 10 month(s) 24 day(s)
Appellant Cane Development Council, Titawi, Gorakhpur
Respondent JCIT, Muzaffarnagar
Appeal Type Income Tax Appeal
Pronouncement Date 25-10-2016
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC 2
Tribunal Order Date 25-10-2016
Date Of Final Hearing 25-10-2016
Next Hearing Date 25-10-2016
Assessment Year 2011-2012
Appeal Filed On 01-12-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC-II : NEW DELHI BEFORE SHRI R.S. SYAL ACCOUNTANT MEMBER ITA NO.6503/DEL/2014 ASSESSMENT YEAR : 2011-12 CANE DEVELOPMENT COUNCIL TITAWI C/O DS KOHLI ADVOCATE F-06 1 ST FLOOR NARAYAN TOWER GANDHI LANE GOLGHAR GORAKHPUR. PAN : AAALC0173E VS. JCIT RANGE-1 MUZAFFARNAGAR. ITA NO.6540/DEL/2014 ASSESSMENT YEAR : 2011-12 CANE DEVELOPMENT COUNCIL ROHANAKALAN C/O DS KOHLI ADVOCATE F-06 1 ST FLOOR NARAYAN TOWER GANDHI LANE GOLGHAR GORAKHPUR. PAN : AAALC0277F VS JCIT RANGE-1 MUZAFFARNAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI F.R. MEENA SR.DR DATE OF HEARING : 25.10.2016 DATE OF PRONOUNCEMENT: 25.10.2016 ITA NOS.6503 & 6540/DEL/2014 2 ORDER THESE APPEALS BY THE ASSESSEES ARE DIRECTED AGAINST THE SEPARATE ORDERS PASSED BY THE CIT(A) ON 01.08.2014 IN RELATION TO A SSESSMENT YEAR 2011- 12. 2. WHEN THE MATTER WAS CALLED UP FOR HEARING TOD AY NO ONE HAS APPEARED ON BEHALF OF THE ASSESSEE. THE ASSESSEES HAVE NOT F ILED ANY ADJOURNMENT APPLICATIONS ALSO. THE NOTICES OF HEARING SENT TO T HE ASSESSEES TO THE ADDRESSES GIVEN IN COLUMN NO.10 OF FORM NO.36 HAVE NOT BEEN RETURNED UNSERVED. IN THESE CIRCUMSTANCES IT APPEARS THAT T HE ASSESSEES ARE NOT INTERESTED IN PROSECUTING THEIR APPEALS. THE APPEAL S FILED BY THE ASSESSEES ARE THEREFORE LIABLE TO BE DISMISSED FOR NON-PRO SECUTION. OUR ABOVE VIEW FINDS SUPPORT FROM THE FOLLOWING DECISIONS:- 1. CIT VS. B.N. BHATTACHARGEE & ANR. 118 ITR 461 WHE REIN THEIR LORDSHIPS HAVE HELD: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 4 80 (M.P.) WHEREIN WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT THEIR LORDSHIPS MADE THE FOLLO WING OBSERVATION:- ITA NOS.6503 & 6540/DEL/2014 3 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. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P. ) LTD 38 ITD 320 (DEL.) WHEREIN THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL WAS FIXED FOR HEARING. BUT ON THE DATE O F HEARING 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 A BSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW O F THE PROVISION OF RULE 19 OF THE INCOME-TAX (APPELLATE TRIBUNAL) R ULES 1963. 3. IN THE RESULT THE APPEALS FILED BY THE AS SESSEE ARE DISMISSED FOR NON- PROSECUTION. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 5 TH OCTOBER 2016. SD/- (R.S. SYAL) ACCOUNTANT MEMBER DATED: 25 TH OCTOBER 2016. DK ITA NOS.6503 & 6540/DEL/2014 4 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR DY. REGISTRAR ITAT NEW DELHI