M/s. Monica Galaxy Pvt. Ltd.,, Indore v. The A.C.I.T., Indore

ITSSA 46/IND/2010 | misc
Pronouncement Date: 09-10-2013 | Result: Dismissed

Appeal Details

RSA Number 4622716 RSA 2010
Assessee PAN AABCM1881H
Bench Indore
Appeal Number ITSSA 46/IND/2010
Duration Of Justice 3 year(s) 4 month(s) 26 day(s)
Appellant M/s. Monica Galaxy Pvt. Ltd.,, Indore
Respondent The A.C.I.T., Indore
Appeal Type Income Tax (Search & Seizure) Appeal
Pronouncement Date 09-10-2013
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 09-10-2013
Date Of Final Hearing 19-04-2016
Next Hearing Date 19-04-2016
Assessment Year misc
Appeal Filed On 13-05-2010
Judgment Text
1 INCOME TAX APPELLATE TRIBUNAL INDORE BENCH INDORE BEFORE SHRI JOGINDER SINGH JUDICIAL MEMBER AND SHRI R.C. SHARMA ACCOUNTANT MEMBER IT(SS)A NOS.44 TO 50/IND/2010 A.YS. 2002-03 TO 2008-09 MONICA GALAXY PVT. LTD. INDORE PAN AABCM 1881 H ..APPELLANT V/S. ACIT-1(2) INDORE ..RESPONDENT ASSESSEE BY NONE REVENUE BY SMT. MRIDULA BAJPAI DATE OF HEARING 9. 10 .2013 DATE OF PRONOUNCEMENT 9. 10 .2013 ORDER PER JOGINDER SINGH JUDICIAL MEMBER THESE APPEALS ARE BY THE ASSESSEE AGAINST THE COMMO N ORDER DATED 5.3.2010 PASSED BY THE LD. CIT(A)-1 INDORE ON THE GROUNDS AS DETAILED IN THE GROUNDS OF APPEAL. DURING HEARING OF THESE APPE ALS NOBODY IS PRESENT 2 FOR THE ASSESSEE WHEREAS SMT. MRIDULA BAJPAI LD. C IT/DR IS PRESENT FOR THE REVENUE. 2. THESE APPEALS WERE FILED BY THE ASSESSEE ON 13.5 .2010 AS IS EVIDENT FROM ORDER SHEET ENTRY OF EVEN DATE. THESE APPEALS WERE FIXED FOR HEARING ON VARIOUS DATES AND ON MAJORITY OF DATES WERE ADJ OURNED AT THE REQUESTS OF THE ASSESSEE. TODAY ALSO THE ASSESSEE MOVED ADJ OURNMENT APPLICATION ON THE GROUND THAT THE COUNSEL OF THE ASSESSEE IS O UT OF STATION. WE FIND THAT THESE APPEALS WERE ADJOURNED TO OTHER DATES D UE TO VARIOUS REASONS AT THE REQUESTS OF THE ASSESSEE ON 1.6.2011 22.9.2 011 3.2.2012 19.4.2012 6.6.2012 22.10.2012 8.11.2012 2.1.201 3 4.7.2013 21.8.2013. THE REASON FOR NON-APPEARANCE FOR TODAY IS NOT CONVINCING. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED TO PURSUE ITS APPEALS THEREFORE THESE CANNOT BE KEPT PENDING ADJUDICATION FOR INDEF INITE PERIOD. IT WAS THE DUTY OF THE ASSESSEE TO MAKE NECESSARY ARRANGEMENTS FOR EFFECTIVE REPRESENTATION ON THE APPOINTED DATE. MERE FILING OF APPEALS IS NOT ENOUGH RATHER IT REQUIRES EFFECTIVE PROSECUTION ALSO. IN V IEW OF THESE FACTS WE ARE OF THE VIEW THAT THE APPEALS OF THE ASSESSEE ARE LIABLE FOR DISMISSA L. OUR VIEW IS SUPPORTED BY THE FOLLOWING JUDICIAL PRONOUNCEMEN TS: 3 I) IN THE CASE OF CIT V. B.N. BHATTACHARGEE AND ANOTHER REPORTED IN 118 ITR 461 (RELEVANT PAGES 477 AND 478) WHEREIN THEIR LORDSHIPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. II) IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR V. C WT 223 ITR 480 (M.P.) WHILE DISMISSING THE REFERENCE MADE AT T HE INSTANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATI ON 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. III) IN THE CASE OF CIT V. MULTIPLAN INDIA LTD. 38 ITD 320 (DEL) THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL WH ICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOB ODY 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 DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW O F THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RUL ES 1963. 3. IN THE RESULT THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED FOR NON-PROSECUTION. WE ARE MAKING IT CLE AR THAT IF THE ASSESSEE ADDUCES A REASONABLE CAUSE FOR NON- APPEARANCE THEN THIS ORDER MAY BE CONSIDERED. IT IS ALSO 4 MADE CLEAR THAT IN FUTURE IF THIS ORDER IS RECALLE D THEN FURTHER ADJOURNMENTS SHALL NOT BE GRANTED WITHOUT A REASONABLE CAUSE. ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRES ENCE OF LEARNED CIT/DR ON 9.10.2013. SD SD (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 9.10.2013 COPY TO: APPELLANT/RESPONDENT/CIT/CIT(A)/DR/GUARD F ILE !VYAS!