Income Tax Appellate Tribunal - Delhi
M/S Blue Bird Hotels Pvt. Ltd.,, New ... vs Dcit, New Delhi on 27 September, 2017
1
I. T. Appeal No. 135/Del/2016
Assessment Year : 2011-12.
IN THE INCOME TAX APPELLATE TRIBUNAL
[ DELHI BENCHES: "E" NEW DELHI ]
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
AND SHRI L. P. SAHU, ACCOUNTANT MEMBER.
I. T. Appeal No. 135/Del/2016
Assessment Year : 2011-12.
M/s. Blue Bird Hotels Pvt. Ltd., Deputy Commissioner
106 - Babar Road, Vs. of Income Tax,
N e w D e l h I - 110 001. Circle : 3 (1),
N e w D e l h i.
PAN : AACCB 6766 B
(Appellant) (Respondent)
Assessee by : N O N E;
Department by : Ms. Rakhi Vimal, Sr. D. R.;
Date of Hearing : 27.09.2017
Date of Pronouncement : 27.09.2017
O R D E R.
PER BHAVNESH SAINI, J. M. :
This appeal by the assessee has been directed against the
order of the ld. CIT (Appeals)-2, New Delhi, dated 21st October, 2015
for the assessment year 2011-12, challenging the levy of penalty
under section 271(1)(c) of the Income Tax Act, 1961.
2. The assessee has been notified the date of hearing through
Registered Post. However, none appeared on behalf of the assessee,
despite service of the notice. It, therefore, appears that the assessee is
2
I. T. Appeal No. 135/Del/2016
Assessment Year : 2011-12.
no more interested in prosecuting the appeal. Therefore, the appeal of
the assessee is liable to be dismissed.
3. Considering the facts of the case and keeping in view the
provisions of Rule 19(2) of the Income-tax (Appellate Tribunal) Rules,
1963 as were considered in the case of CIT vs. Multiplan India Ltd.,
(38 ITD 320)(Del), the assessee's appeal is liable to be dismissed for
want of prosecution.
4. The Hon'ble Madhya Pradesh High Court in the case of
Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) has held as
under :-
"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. "
5. Similarly, Hon'ble Punjab & Haryana High Court in the case of
New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference
unanswered since the assessee remained absent and there was not
any assistance from the assessee.
3
I. T. Appeal No. 135/Del/2016
Assessment Year : 2011-12.
6. Their Lordships of Hon'ble Supreme Court in the case of CIT
Vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held
that the appeal does not mean, mere filing of the memo of appeal, but
effectively pursuing the same.
7. Respectfully following the view taken in the cases cited supra, we
dismiss the above appeal for non-prosecution. Before parting, we add
that in case the assessee is serious in pursuing the appeal filed, then it
would be at liberty to pray for a recall of this order by moving an
appropriate application.
8. In the result, the appeal of the assessee is dismissed, for
non-prosecution.
9 The order is pronounced in the Open Court immediately after
the hearing on : 27th September, 2017.
Sd/- Sd/-
( L. P. SAHU ) (BHAVNESH SAINI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated : the 27th September, 2017.
*MEHTA*
4
I. T. Appeal No. 135/Del/2016
Assessment Year : 2011-12.
Copy of the Order forwarded to :-
1. Appellant;
2. Respondent;
3. CIT;
4. CIT (Appeals);
5. DR, ITAT, ND.
BY ORDER
ASSISTANT REGISTRAR Date Draft dictated on 27.09.2017 Draft placed before author 27.09.2017 Draft proposed & placed before the 27.09.2017 second member Draft discussed/approved by 27.09.2017 Second Member.
Approved Draft comes to the 27.09.2017 Sr.PS/PS Kept for pronouncement on 28.09.2017 File sent to the Bench Clerk 28.09.2017 Date on which file goes to the AR Date on which file goes to the Head Clerk.
Date of dispatch of Order.
5I. T. Appeal No. 135/Del/2016 Assessment Year : 2011-12.