Satyavir Singh Dagar, Faridabad vs Department Of Income Tax

The present appeal has been filed by the Revenue against the order dated 19.12.2012 of CIT(A), Faridabad pertaining to 2003-04 assessment year. However, it is seen that no grounds have been filed by the Revenue so as to address its grievance. The record shows that the appeal was listed for hearing on 12.02.2014. On the said date the hearing was adjourned for want of time. Thereafter it came up for hearing on 13.08.2014 and on the said date it was specifically brought to the notice of the department that till date incompliance with the defect pointed out by the Registry vide its defect notice dated 28.05.2013 no grounds have been filed by the department till date. It was also noted that it was "the last opportunity given to the department" to rectify the defect pointed out by the Registry and the appeal was adjourned to 11.09.2014. On the said date the Bench did not function and it was listed for hearing thereafter on 23.03.2015. On the said date, Ld. AR, Sh. Vijay Kumar Gupta, objected to the maintainability of the Revenue's appeal and requested that it should be dismissed in limine on the basis of the following submissions placed on record:-

"Sub:-Request to dismiss the present appeal in limine Respectfully Showeth:-

ITA No. 1218/Del/2013 The applicant/respondent received first notice for appearances before this Hon'ble Tribunal on 04/09/2013, wherein, it was pointed out that the appellant department filed the present appeal without grounds of appeal. On 04/09/2014 the bench F was not constituted and the case was again fixed up for 12/02/2014.

The respondent-applicant filed an application on 02/01/2014 for supply a copy of grounds of appeal. The appeal was again fixed up for 13/08/2014 and on that day when it was pointed out by the Hon'ble Bench that the appeal being filed without grounds could not be entertained as an appeal at all. The Ld. DR sought a short date to complete the appeal by the next date and the case was adjourned to 11/09/2014.

Now today it is 23/03/2015, but the appellant department has not filed grounds of appeal in the present appeal. On these facts, the present appeal being without any ground cannot be termed as an appeal at all.

As such, the present appeal is prayed to be dismissed in limine."

3. The record shows that penalty of Rs.18,64,142/- was imposed upon the assessee u/s 271(1)(c) by the AO which in appeal was quashed by the CIT(A) on the reasoning that all material facts relating to enhanced compensation and interest thereon were disclosed by the assessee in the return of income filed. In the absence of any ground it can be presumed that the said action presumably is the grievance of the Revenue. However the fact remains that despite opportunity the department has not cared to file grounds agitating their grievances. In the circumstances agreeing with the preliminary objection of the assessee, we dismiss the departmental appeal in limine granting liberty to the Revenue to pray for a recall if need of this order as and when they are able to file copy of grounds which the Revenue would want to raise and pray for a decision on merit addressing why the defect pointed out since 28.05.2013 has not been cured till date.

4. In the result the appeal of the Revenue is dismissed in limine.

The said order was pronounced in the Open Court on 08th April, 2015.

Sd/- Sd/- (T.S.KAPOOR) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: the 08th April, 2015 *Amit Kumar*

2 ITA No. 1218/Del/2013

Copy forwarded to:

1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

3