Sai Om Films Pvt. Ltd., 546, Bijwasan, New Delhi. Vs. ITO, Ward-7(1), Delhi.
January, 14th 2016
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH : G : NEW DELHI
BEFORE SHRI R.S. SYAL, AM AND SHRI C.M. GARG, JM
ITA Nos.262 & 263/Del/2014
Assessment Year : 2008-09
Sai Om Films Pvt. Ltd., Vs. ITO,
546, Bijwasan, Ward-7(1),
New Delhi. Delhi.
Appellant by : None
Respondent by: Ms Anima Bernwal, Sr.DR
Date of Hearing : 11.01.2016
Date of Pronouncement: 11.01.2016
PER SHRI R.S. SYAL, AM:
These appeals by the assessee are directed against the order passed by
the CIT(A) on 21.10.2013 in relation to Assessment Year 2008-09.
2. When the matter was called up for hearing today, no one has appeared
on behalf of the assessee. The assessee has not filed any adjournment
application also. The notice of hearing sent to the assessee has not been
ITA Nos.262 & 263/Del/2014 2
returned unserved. In these circumstances, it appears that the assessee is
not interested in prosecuting its appeals. The appeals filed by the assessee
are, therefore, liable to be dismissed, for non-prosecution. Our above view
finds support from the following decisions:-
1. CIT vs. B.N. Bhattachargee & anr., 118 ITR 461, wherein their
Lordships have held:
"The appeal does not mean merely filing of the appeal but
effectively pursuing it."
2. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.),
wherein, while dismissing the reference made at the instance of the
assessee in default, their Lordships made the following
"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 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 of hearing nobody
represented the revenue/appellant nor any communication for
adjournment was received. There was no communication or
information as to why the revenue chose to remain absent on that
date. The Tribunal on the basis of inherent powers, treated the
appeal filed by the revenue as unadmitted in view of the provision
of Rule 19 of the Income-tax (Appellate Tribunal) Rules, 1963.
ITA Nos.262 & 263/Del/2014 3
3. In the result, the appeals filed by the assessee are dismissed for non-
The decision was pronounced in the open court on 11th January,
(C.M. GARG) (R.S. SYAL)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 11th January, 2016.
Copy forwarded to
Dy. Registrar, ITAT, New Delhi