Adarsh Kanch Udyog Pvt. Ltd. v. Income-tax Officer, Ward-1(2), New Delhi
[Citation -2016-LL-0921-104]
| Citation | 2016-LL-0921-104 |
|---|---|
| Appellant Name | Adarsh Kanch Udyog Pvt. Ltd. |
| Respondent Name | Income-tax Officer, Ward-1(2), New Delhi |
| Court | ITAT-Delhi |
| Relevant Act | Income-tax |
| Date of Order | 21/09/2016 |
| Assessment Year | 2003-04 |
| Judgment | View Judgment |
| Keyword Tags | memo of appeal |
| Bot Summary: | The date of hearing was pronounced in the open court which was noted by the ld. During the course of hearing nobody was present on behalf of the assessee neither any adjournment was sought. Similar view has been taken by the Hon ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT wherein it has been 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. Hon ble Punjab Haryana High Court in the case of New Diwan Oil Mills vs. CIT 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. Their Lordships of Hon ble Supreme Court in the case of CIT vs. B. Bhattachargee Another held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. The assessee is at liberty to request for setting aside this order by moving an application as per the proviso to Rule 24 of the Income Tax Rules, 1963 and explaining the reasons for its non-appearance. In the result, the appeal filed by the assessee is dismissed. |