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Cargill Incorporated, 15407, McGinity Road, West Wayzata, Minnesota-005391, VS. Assistant Director of Income Tax, Circle 1(1), International Taxation, New Delhi
February, 25th 2014
                     DELHI BENCH "B", NEW DELHI

                           I.T.A. Nos. 491-492/ Del/
                           2012, 5647-5648/Del/
                           2011, 446-447/Del/
                           2012 & 5503/Del/2010
                             A.Yrs. : 2002-03, 2003-
                               04, 2004-05, 2008-
                            09,2005-06, 2006-07 &
Cargill Incorporated,             VS.                    Assistant Director of
15407,                                                   Income Tax,
McGinity Road, West                                      Circle 1(1),
Wayzata,                                                 International
Minnesota-005391,                                        Taxation,
                                                         New Delhi
(APPELLANT)                                              (RESPONDENT)

            Assessee by                  :     None.
           Department by                 :     Mrs. Sudha Kumari, CIT(DR)

     These appeals filed by the assessee are directed against the
separate    orders   of    the    Ld.        Assessing   Officer,   New     Delhi
u/s. 147/143(3) read with Section 144C of the I.T. Act for the
separate assessment years.

2.   At the outset, we note that there is no valid Power of Attorney in
these cases. Hence, there is no person properly authorized to argue
these cases. In these circumstances, we are of the opinion that the
assessee is not keen to pursue its appeals. Under the circumstances,

all the appeals         are liable to be dismissed on account of non-

3.        In our above view, we find support from the following decisions:
     1. In the case of CIT vs. B.N. Bhattachargee and another, reported
          in 118 ITR 461 [relevant pages 477 & 478] wherein their
          Lordships have held that:
              "The appeal does not mean merely filing of the appeal 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 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

     3.     In the case of Commissioner of Income-tax vs. Multiplan India
            (P) Ltd.; 38 ITD 320 (Del), the appeal filed by the revenue
            before the Tribunal, which 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 un-
            admitted in view of the provisions of Rule 19 of the Appellate
            Tribunal Rules, 1963.

4.    The assessee, if so desired, shall be free to move this Tribunal

praying for recalling this order and explaining reasons for non-

compliance etc. then this order may be recalled.

5.    In the result,   all the appeals filed by the assessee, are
dismissed, for non-prosecution.
      Order pronounced in the Open Court on 17/2/2014, upon conclusion
of hearing.

      Sd/-                                         Sd/-

 [U.B.S. BEDI]                               [SHAMIM YAHYA]
JUDICIAL MEMBER                              ACCOUNTANT MEMBER

Date 17/2/2014
Copy forwarded to: -
1.    Appellant -

2.    Respondent -
3.    CIT
4.    CIT (A)
5.    DR, ITAT

                            TRUE COPY
                                                   By Order,

                                                   Assistant Registrar,
                                                   ITAT, Delhi Benches

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