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ITA No.2525/Del/2013
Asstt.Year: 2002-03
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH `B’ NEW DELHI
BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER
AND
SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER
I.T.A.No.2525/Del/2013
Asstt.Year: 2002-03
|
Chahat Paper Mills Pvt. Ltd.
|
V. |
Income Tax Officer, Ward 3(3), |
Appellant by: None
Respondent by : Shri K.K. Jaiswal, Sr. DR
Date of Hearing: 11-05-2015
Date of pronouncement: 17-06-2015
ORDER
PER CHANDRA MOHAN GARG, JUDICIAL MEMBER
The above appeal has been filed by the assessee against the order of CIT(A)-VIII, New Delhi dated 27.02.2013.
2. This appeal was initially fixed for hearing on 29.10.2013 and since then adjournments have been sought by the counsel for the assessee. Thereafter, the appeal was fixed for hearing on 11.5.2015 and both parties were informed. Today on 11.5.2015, no one was present on behalf of the assessee nor any request for adjournment was placed before the Bench. Shri K.K. Jaiswal, Sr. DR appeared on behalf of the Revenue at the time of hearing.
3. It appears that the assessee is not interested 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 the assessee in default, made the following observations:-
“If the party at whose instance, the reference is made, 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.”
4. ITAT Delhi Bench ‘D’ in the case of CIT vs Multiplan India (P) Ltd. 38 ITD 320 observed that the provisions of Rule 19 state that mere issue of notice could not by itself mean that the appeal had been admitted. This rule only clarifies the position. 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 liability to assist the Tribunal in a proper manner or to take benefit of vagaries of law.
5. Respectfully following the precedents, the appeal filed by the assessee is treated as un-admitted and dismissed in limine. We may like to clarify 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 appeal.
6. In the result, the appeal filed by the assessee is dismissed for non prosecution.
Order pronounced in the open court on 17.06.2015.
Sd/- Sd/-
(N.K. SAINI) (CHANDRAMOHAN GARG)
ACCOUNTANT MEMBER JUDICIAL MEMBER
DT. 17th JUNE 2015
ITAT Delhi-If the Party at Whose Instance Reference is Made, Fails to Appear at Hearing, Court not Bound to Answer the Reference. Appeal Dismissed | 18-06-2015 |
