The Pr. Commissioner of Income-tax-4 v. Indo Rama Synthetics (I) Ltd - 2019-LL-0729-51

Citation	2019-LL-0729-51
Appellant Name	The Pr. Commissioner of Income-tax-4
Respondent Name	Indo Rama Synthetics (I) Ltd.
Court	HIGH COURT OF DELHI AT NEW DELHI
Relevant Act	Income-tax
Date of Order	29/07/2019
Assessment Year	2004-05
Judgment	View Judgment
Keyword Tags	non-compliance • non-prosecution
Bot Summary:	On 29th November, 2018, the following order was passed by this Court. By the order dated 17th August, 2018, Revenue was directed to place on record copy of the reasons to believe and the original order under Section 143(3) of the Income Tax Act, 1961. Thereafter vide order dated 1st October, 2018 another opportunity was granted to the Revenue to comply with the directions given in the order dated 17 th August, 2018. We grant another opportunity to the Revenue to comply with directions given in the earlier order within a period of ten weeks, subject to payment of costs of Rs.5000/- to be deposited with the Delhi High Court Bar Association Library Fund. There is no proof of the cost having been paid as directed by the Court. Learned counsel appearing for the Appellant has produced before the Court a letter dated 19th February, 2019 written to counsel by the Deputy Commissioner of Income Tax, Circle-12 stating inter-alia that the assessment records in the case of the Respondent/Assessee for AYs 2004- 2005 is not traceable after putting all possible efforts. In view of the non-compliance of this Court s aforementioned order, it is plain that the Appellant is not interested in pursuing the appeal.

IN HIGH COURT OF DELHI AT NEW DELHI ITA 885/2018 PR. COMMISSIONER OF INCOME TAX-4 Appellant Through Mr. Raghvendra Kishore Singh, Sr. standing counsel & Mr. Vipul Agrawal, Junior standing counsel versus INDO RAMA SYNTHETICS (I) LTD. .Respondent Through Ms. Kavita Jha & Mr. Udit Naresh, Advocates CORAM: JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH ORDER 29.07.2019 1. On 29th November, 2018, following order was passed by this Court. adjournment slip has again been circulated by Revenue, in this appeal in which notice has not been issued. By order dated 17th August, 2018, Revenue was directed to place on record copy of reasons to believe and original order under Section 143(3) of Income Tax Act, 1961. Thereafter vide order dated 1st October, 2018 another opportunity was granted to Revenue to comply with directions given in order dated 17 th August, 2018. Counsel for Revenue on instructions states that original file is not traceable and hence, adjournment slip has been moved. We grant another opportunity to Revenue to comply with directions given in earlier order within period of ten weeks, subject to payment of costs of Rs.5000/- to be deposited with Delhi High Court Bar Association Library Fund. Costs also be deposited within said period often weeks. We also clarify that in case records are not available and /or costs are not paid before next date of hearing, appeal could be dismissed for non-prosecution. Relist on 20th February, 2019. 2. There is no proof of cost having been paid as directed by Court. 3. Learned counsel appearing for Appellant has produced before Court letter dated 19th February, 2019 written to counsel by Deputy Commissioner of Income Tax, Circle-12 (1) stating inter-alia that assessment records in case of Respondent/Assessee for AYs 2004- 2005 is not traceable after putting all possible efforts . 4. In view of non-compliance of this Court s aforementioned order, it is plain that Appellant is not interested in pursuing appeal. appeal is accordingly dismissed. S. MURALIDHAR, J. TALWANT SINGH, J. JULY 29, 2019 Pr. Commissioner of Income-tax-4 v. Indo Rama Synthetics (I) Ltd

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