1 ITA NO.2315/DEL/2013
ASSTT. YEAR: 2009-10
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH `B' NEW DELHI
BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT
AND
SHRI CHANDRAMOHAN GARG, JUDICIAL MEMBER
ITA NO. 2315/DEL/2013
Assessment Year : 2009-10
Cityneon Dag India Pvt. Ltd., vs Income Tax Officer,
2/7, Julena Commercial Complex, Ward 3(3),
Okhla Road, New Delhi.110025 New Delhi.
(PAN: AAACC4016F)
(Appellant) (Respondent)
Appellant by: None
Respondent by : Mrs. Ashima Neb, Sr.DR
ORDER
PER CHANDRAMOHAN GARG, JM
The above appeal has been preferred by the assessee against the order
of CIT(A)-VI, New Delhi dated 1.2.2013 pertaining to AY 2009-2010.
2. This appeal was initially fixed for hearing on 25.03.2014 but on the
fixed date, hearing was adjourned to 14.08.2014 at the request of assessee's
counsel and both parties were informed. Today on 14.8.2014, no one was
present on behalf of the assessee nor any request for adjournment was placed
before the Bench. Mrs. Ashima Neb, Sr. DR appeared on behalf of the
Revenue at the time of hearing.
2 ITA NO.2315/DEL/2013
ASSTT. YEAR: 2009-10
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.
3 ITA NO.2315/DEL/2013
ASSTT. YEAR: 2009-10
7. In the result, the appeal filed by the assessee is dismissed for non-
prosecution.
Order pronounced in the open court on 19.8.2014.
Sd/- Sd/-
(G.D. AGRAWAL) (CHANDRAMOHAN GARG)
VICE PRESIDENT JUDICIAL MEMBER
DT. 19th AUGUST 2014
`GS'
Copy forwarded to:-
1. Appellant
2. Respondent
3. C.I.T.(A)
4. C.I.T.
5. DR
By Order
Asstt.Registrar
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