Income Tax Officer (TDS),Income Tax Office,Sector 14 Hisar-125001 VS. Superintendent (DDO),Department of Plant Breeding,C/o Anil Aggarwal & Co., C.A.,22, Green Park, Hisar - 125001 |
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH `G' NEW DELHI
BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER
AND
SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER
I.T.A.No.4820/Del/2011
Assessment Year : 2006-07
I.T.A.No.4821/Del/2011
Assessment Year : 2007-08
I.T.A.No.4822/Del/2011
Assessment Year : 2008-09
I.T.A.No.4823/Del/2011
Assessment Year : 2009-10
I.T.A.No.4824/Del/2011
Assessment Year : 2010-11
Superintendent (DDO), Vs Income Tax Officer (TDS),
Department of Plant Breeding, Income Tax Office,
C/o Anil Aggarwal & Co., C.A., Sector 14, Hisar-125001
22, Green Park, Hisar - 125001
(PAN RTKDO2688A)
(Appellant) (Respondent)
Appellant by: None
Respondent by : Smt. Surjan Mohanty, Sr.DR
ORDER
PER CHANDRA MOHAN GARG, JUDICIAL MEMBER
The above appeals have been filed by the assessee against the order of
CIT(A), Rohtak dated 24.8.2011 pertaining to Asstt. Years 2006-07 to 2010-
2011.
2 ITA No.4820/Del/2011& Ors.
2. This case was initially fixed for hearing on 5.1.2012 and on the
request of the assessee's counsel was adjourned to 4.7.2012 and both parties
were informed. Today on 4.7.2012, no one was present on behalf of the
assessee nor any request for adjournment was placed before the Bench. Smt.
Mohanty, Senior DR, appeared on behalf of the Revenue at the time of
hearing.
3. It appears that the assessee is not interested in getting the appeals
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.
3 ITA No.4820/Del/2011& Ors.
5. Respectfully following the precedents, the appeals filed by the
assessee are 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 appeals filed by the assessee are dismissed for non-
prosecution.
Order pronounced in the open court on 4.7.2012.
Sd/- Sd/-
(S.V. MEHROTRA) (CHANDRA MOHAN GARG)
ACCOUNTANT MEMBER JUDICIAL MEMBER
DT. 4TH JULY, 2012
`GS'
Copy forwarded to:-
1. Appellant
2. Respondent
3. CIT(A)
4. CIT 5. DR By order
Asstt. Registrar
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