Income Tax Appellate Tribunal - Delhi
Uifmc Ltd., Hyderabad vs Assessee on 29 February, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'H': NEW DELHI
BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER
AND
SH. O.P. KANT, ACCOUNTANT MEMBER
IT(SS)A No. 31/Del/2012
Block Period: 01.04.1990 TO 14.02.2001
M/s. UIFMC Ltd., 6-30, 31, 32, Vs. DCIT, Central Circle-9, New
Opposite IDPL, R&D Center, Delhi
Balanagar, Hyderabad.
(PAN:AAACU0309F)
(Appellant) (Respondent)
Appellant by None
Respondent by Sh. Sarabjeet Singh, Sr. DR
Date of hearing 15.02.2016
Date of pronouncement
ORDER
PER O.P. KANT, A.M.:
This appeal, by the assessee, is directed against the order dated 03.02.2012, passed by the CIT(A)-XXXII, Delhi, for the block period 01.04.1990 to 14.02.2001.
2. None put in appearance on behalf of the assessee at the hearing despite issue of notice for hearing, through registered post at the address furnished by the assessee in column 10 of the memo of appeal in form no. 36. The envelope, containing the notice of hearing has returned unserved with the remak "not known"/ "No such company on the address". No application for adjournment of hearing has been received on behalf of the assessee. It gives an impression that 2 assessee is not interested in pursuing its appeal. Considering the facts of the case and keeping in view the provisions of rule 19(2) of the Income-tax Appellate Tribunal Rules 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.
3. 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. "
4. 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.
5. 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.
6. Respectfully following the view taken in the cases cited supra, we dismiss the 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 petition and also by taking appropriate action to correct the defects 3 pointed out. The Co-ordinate Bench considering the petition if so moved, if so satisfied with the explanation and the actions of curing the defects may recall this order. The said order was pronounced in the open Court in the presence of the parties.
7. In the result, the appeal filed by the assessee is dismissed. The decision is pronounced in the open court on 29th February, 2016.
Sd/- Sd/-
(H.S. SIDHU) (O.P. KANT)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 29th February, 2016.
RK/-
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asst. Registrar, ITAT, New Delhi
4
Sl. No. Particulars Date
1. Date of dictation (hand written ) 25.02.2016
2. Date on which the draft is placed 26.02.2016
before the Dictating Member
3. Draft placed before the other Member
4. Approved draft comes to the Sr. PS/PS
5. Kept for pronouncement on
6. Final order received after pronouncement
7. File sent to the Bench Clerk
8. Date on which files goes to the Head Clerk
9. Date on which file goes to the Assistant Registrar
10. Date of dispatch of order