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Appeal dismissed under Rule 19 can be recalled by the appellant after showing proper reason of non proseqution

Posted on 22 June 2012 by Diganta Paul

Court

INCOME TAX APPELLATE TRIBUNAL



Brief

From the judgment it is cleared that the assessee is not interested in the prosecution of this appeal. Considering the facts and keeping in view the provisions of Rule 19 of the Income Tax Appellate Tribunal Rules, as were considered in the cases of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del) and Lt. Tukojirao Holkar , 223 ITR 480 (MP,) we dismiss this appeal of the assessee. The assessee, if so advised, shall be free to move an application before this Tribunal praying for recalling of this order and explaining the reasons for non-prosecution and non-compliance etc. and if the bench is so satisfied about the reasons so stated, then this order may be recalled following a due procedure.



Citation

Gurinder Singh Sikka, C-23, Preet Vihar, New Delhi. ARQPS6880H (Appellant) Vs. ACIT, Circle 38(1), New Delhi. (Respondent)



Judgement

 

IN THE INCOME TAX APPELLATE TRIBUNAL

DELHI BENCH ‘C’: NEW DELHI

 

BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER

AND

SHRI C.M. GARG, JUDICIAL MEMBER

 

ITA No. 1572/Del/2012

Assessment Year: 2003-04

 

Gurinder Singh Sikka,

C-23, Preet Vihar,

New Delhi.

ARQPS6880H

(Appellant)

 

Vs.

 

ACIT,

Circle 38(1),

New Delhi.

 (Respondent)

 

Appellant by: None

Respondent by: Sh. Satpal Singh, Sr. DR

 

O R D E R

PER C.M. GARG, J.M.

 

This appeal by the assessee arises out of the order dated 12.03.2012 of the Commissioner of Income Tax (Appeals) – XXVIII, New Delhi for the A.Y. 2003-04.

 

2. The case was filed on 12.04.2012 and fixed for hearing on 07.06.2012 i.e. today. On 07.06.2012, at the time of hearing, neither the assessee nor his authorized representative appeared before us and also there is no request for adjournment on behalf of the assessee before us. Shri Satpal Singh, Sr. DR attended the proceedings for the Revenue and appeared before this Tribunal.

 

3. From the above, it is evident that the assessee is not interested in the prosecution of this appeal. Considering the facts and keeping in view the provisions of Rule 19 of the Income Tax Appellate Tribunal Rules, as were considered in the cases of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del) and Lt. Tukojirao Holkar , 223 ITR 480 (MP,) we dismiss this appeal of the assessee. The assessee, if so advised, shall be free to move an application before this Tribunal praying for recalling of this order and explaining the reasons for non-prosecution and non-compliance etc. and if the bench is so satisfied about the reasons so stated, then this order may be recalled following a due procedure.

4. The decision was pronounced in the open court on 07.06.2012.

 

                                                         Sd/-                                   Sd/-

                                        (SHAMIM YAHYA)              (C.M. GARG)

                                 ACCOUNTANT MEMBER   JUDICIAL MEMBER

 

 

Dated: 07.06.2012

‘GS’

 

Copy to:

 

1. Appellant

2. Respondent

3. CIT

4. CIT (A)

5. DR, ITAT, New Delhi.

 

TRUE COPY

 

By Order

DEPUTY REGISTRAR





Tags :- appeal dismissed rule 19 recalled appellant showing proper reason non proseqution




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