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M/s Scantech India Pvt. Ltd.,C/o Behl & Chander,Chartered Accountants,C-50, (LGF), Panchsheel GeetanjaliRoad, Shivalik,New Delhi 110 017 vs. Addl. Commissioner of Income Tax,Noida Range, NOIDA (UP)
June, 13th 2012
                                                               ITA NO. 1651/DEL/2012


                        DELHI BENCH "G": NEW DELHI


                             ITA No. 1651/Del/2012
                                 A.Y. : 2003-04

M/s Scantech India Pvt. Ltd.,      vs.      Addl. Commissioner of Income Tax,
C/o Behl & Chander,                         Noida Range, NOIDA (UP)
Chartered Accountants,
C-50, (LGF), Panchsheel Geetanjali
Road, Shivalik,
New Delhi ­ 110 017
 (PAN : AAHCS4330H)
(Appellant)                                 (Respondent)

      Assessee by        :     None
      Department by      :     Sh. S.K. Upadhyaya, Sr. D.R.

      The assessee has filed this     appeal against the order dated 20.1.2012

passed by the Ld. Commissioner of Income Tax(Appeals), Ghaziabad.

2.    This case was listed for hearing before the Tribunal on 11-6-2012 and

for this assessee was informed. Today i.e. on 11-6-2012 when the case was

called on board, none appeared on behalf of the assessee nor any request for

adjournment has been filed before the Tribunal despite the service of notice

upon the assessee. It seems that the assessee is not interested in prosecuting

her appeal; hence, the appeal filed by the assessee is liable to be dismissed, for

                                                                  ITA NO. 1651/DEL/2012

non-prosecution.       In our above view, we find support from the following


   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


             "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 reference."

   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.

                                                                ITA NO. 1651/DEL/2012

3.     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.

4.     In the result,   the appeal filed by the assessee, is dismissed, for non-


        Order pronounced in the open court on 11/6/2012, upon conclusion of
       Sd/-                                                           Sd/-

 [R.P. TOLANI]                                          [SHAMIM YAHYA]
JUDICIAL MEMBER                                      ACCOUNTANT MEMBER

Date: 11/6/2012


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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