Wasan Exports (P) Ltd., 5, Aradhana Enclave, R. K. Puram, Ring Road, New Delhi Vs. ACIT Circle-18(1) New Delhi
August, 05th 2014
INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "H": NEW DELHI
BEFORE SHRI R.S. SAYAL, ACCOUNTANT MEMBER
SHRI A. T. VARKEY, JUDICIAL MEMBER
ITA No. 2197/Del/2013
(Assessment Year: 2009-10)
Wasan Exports (P) Ltd., ACIT
5, Aradhana Enclave, Vs. Circle-18(1)
R. K. Puram, Ring Road, New Delhi
Appellant by : None
Respondent by : Sameer Sharma, Sr. DR
PER A. T. VARKEY, JUDICIAL MEMBER
This appeal by the assessee is directed against the order of the ld CIT(A)-XXI,
New Delhi dated 01.02.2013 for the Assessment Year 2009-10.
2. Today, i.e. on 24.07.2014 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. It seems that the assessee is not interested in prosecuting
the appeal; hence, the appeal filed by the assessee is liable to be un-admitted and
dismissed for non-prosecution. In our above view, we find support from the following
(i). In the case of CIT Vs. B.N. Bhattachargee & Another 118 ITR 461
(relevant pages 477 & 478) wherein their Lordships have held that "The
appeal does not mean merely filing of appeal but effectively pursuing
(ii). In the case of Estate of Late Tukoji Rao Holker Vs. CWT 223 IR 480 (MP)
while dismissing the reference made at the instance of assessee in
default made following observations 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, this court is not bound
to answer the reference.
Page No. 2
(iii). In the case of CIT Vs. Multiplan India Pvt. 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 /
applicant, nor any communication for adjournment was received.
There was no communication or information as to why revenue choose
to remain absent on that date. The Tribunal on the basis of inherent
power treated the appeal filed by the revenue as un-admitted in view
of Rule 19 of the Appellate Tribunal Rules, 1963.
3. Therefore, keeping in view the above, the appeal filed by the assessee is
dismissed for non-prosecution. The assessee, if so advised, shall be free to move this
Tribunal praying for recalling of this order and explaining the reasons for non-
compliance etc. and if the Bench is so satisfied about the reasons etc, then this
order shall be recalled.
4. In the result, the assessee's appeal is dismissed.
Order pronounced in the open court on 30.07.2014.
(R.S. SAYAL) (A. T. VARKEY)
ACCOUNTANT MEMBER JUDICIAL MEMBER
A K Keot
Copy forwarded to
4. CIT (A)
ITAT, New Delhi