Senior Builder Ltd., New Delhi vs Assessee

BEFORE SHRI G. C. GUPTA, HON'BLE VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No. 1444/Del/2012 & 145/Del/2013 Assessment year : 2003-04 & 2000-2001 respectively M/s. Senior Builder Ltd., Vs. DCIT, Circle 8(1), B-109, Deence Colony, New Delhi New Delhi GIR / PAN: AAACS9920J (Appellant) (Respondent)

Appellant by : None Respondent by : Shri Ramesh Chandra, CIT DR

Date of hearing : 23.02.2015

Date of pronouncement : 25.02.2015

ORDER

PER T.S. KAPOOR, AM:

These are two appeals filed by assessee against separate orders of Ld. CIT(A) dated 02.01.2012 and 20./10.2012 respectively. From the records, we find that on 12.08.2014, the appeals were adjourned at the written request of Ld. Counsel for the assessee and date of hearing was duly communicated to him. At the time of hearing, nobody was present on behalf of the assessee, therefore, the appeal were passed over. In the 2nd round also, nobody was present on behalf of the assessee. The Ld. D.R. therefore requested for dismissal of appeals. Ld. D.R. also requested that in the 2 ITA No.1444/Del/2012 I.T.A.No. 145/Del/2013

dismissal orders, it should not be mentioned that assessee is at liberty to file application for recall of the said orders.

2. We have heard Ld. D.R. However, we are not in agreement with the request of Ld. D.R. that in the order, it should not be mentioned that assessee is at liberty to file application for recall of the orders as in our opinion, right of hearing is an important rule of natural justice and if assessee on the basis of some evidence could demonstrate that absence at the time of hearing was due to genuine reasons, it has every right to be head on merits. However, we dismiss the appeals for non prosecution. We get support from the following case laws:

3. The ITAT in the case of CIT Vs. Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del.) had occasion to consider the aspect of admissibility of appeal for hearing by observing as under :

"4. A judicial body has certain inherent powers. Decisions are taken for the purpose of proper and expeditious disposal of the appeals in present climate of mounting arrears partly due to appeals being filed without proper application of mind to facts and law and also at times for altogether extraneous considerations. Therefore, on the basis of inherent powers the Tribunal treated the appeal as unadmitted. The provisions of Rule 19 of the Appellate Tribunal Rules support such action by stating that mere issue of notice could not by itself mean that appeal had been admitted. This rule only clarified the position. There is justification for rule 19(2). When the appeal is presented the same is accepted. Thereafter the concerned Clerk in registry verifies whether accompanying documents are received or not and if not a memo is issued calling for the papers which are also required to be attached to appeal memo. But at no stage usually the scrutiny is made on points whether the appeal memo and contents really conform to various Appellate Tribunal Rules or is it a legally valid appeal under section 253 of the Act. Those points if arising can be considered only at a time of hearing. And that is why the rule prescribes that mere issue of notice does not mean appeal is admitted. This according to us, is the Significance of rule 19(2). ........

5. It was submitted at the time of hearing of the Reference Application that the language of Rule 24 of the Appellate Tribunal Rules 3 ITA No.1444/Del/2012 I.T.A.No. 145/Del/2013

required the Tribunal to dispose of the appeal on merits after hearing the respondent. It may be stated here that the Tribunal has not passed any order on the basis of Rule 24 of the Tribunal Rules which presupposes admission of appeal under section 253 of the Act besides there was no question of hearing the respondent since none could be notified because of incorrect address given by the appellant and proper particulars not furnished so far. "

4. Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd. (supra), we hold the appeals to be unadmitted and therefore are dismissed. The assessee is however given liberty to file application for recall of such orders and appropriate bench can recall the orders if the assessee is able to demonstrate satisfactory reasons for not appearing at the time of hearing.

5. In these terms, the appeals are technically dismissed as unadmitted.

6. Order pronounced in the open court on 25th Feb., 2015

Sd./- Sd./-

( G. C. GUPTA) (T.S. KAPOOR) VICE PRESIDENT ACCOUNTANT MEMBER Date: 25th Feb., 2015 Sp

Copy forwarded to:- 1. The appellant 2. The respondent 3. The CIT 4. The CIT (A)-, New Delhi.

5. The DR, ITAT, Loknayak Bhawan, Khan Market, New Delhi. True copy.

By Order

(ITAT, New Delhi).

4 ITA No.1444/Del/2012 I.T.A.No. 145/Del/2013 S.No. Details Date Initials Designation 1 Draft dictated on 24/2 Sr. PS/PS 2 Draft placed before author 24/2,25,25/2 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member Approved Draft comes to the Sr. 5 Sr. PS/PS PS/PS 6 Kept for pronouncement Sr. PS/PS 7 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to Head 8 Clerk 9 Date on which file goes to A.R. 10 Date of Dispatch of order