M/s. Cane Development Council, Muzaffarnagar V. JCIT, Muzaffarnagar

ITA 1023/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7608 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 02-05-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 20-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANOJ KR CHOPRA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.L.P.SAHU, ACCOUNTANT MEMBER I.T.A .NO.-1023 - 1025/DEL/2014 & 1064 - 1065/DEL/2014 (ASSESSMENT YEAR-2007-08) CANE DEVELOPMENT COUNCIL, C/O-MASHKOOR AHMED (ADVOCATE), 10-DR. SURESH MARKET COMPLEX, BHAGAT SINGH ROAD, MUZAFFARNAGAR. PAN-AAALC0276E (APPELLANT) VS JCIT, RANGE-2, MUZAFFARNAGAR (RESPONDENT) A SSESSEE BY NONE REVENUE BY SH. MANOJ KR. CHOPRA, SR. DR ORDER PER DIVA SINGH, JM BY THESE FIVE APPEALS FILED BY THE ASSESSEE THE COR RECTNESS OF THE ORDERS DATED 18.10.2013 IN ITA NO.1023 TO 1025 & 1065/DEL/ 2014 AND 28.10.2013 IN ITA NO.1064/DEL/2014 OF CIT(A), MUZAFFARNAGAR PERTA INING TO 2007-08 ASSESSMENT YEAR HAS BEEN ASSAILED ON VARIOUS GROUND S. 2. HOWEVER, AT THE TIME OF HEARING NO ONE WAS PRESE NT ON BEHALF OF THE ASSESSEE. ACCORDINGLY THE APPEALS WERE PASSED OVER TWICE. IN THE THIRD ROUND ALSO, THE POSITION REMAINED THE SAME. THE RECORD S HOWS THAT ON THE LAST DATE OF HEARING I.E. 14.01.2016 THE APPEALS WERE ADJOURNED ON THE WRITTEN REQUEST OF THE ASSESSEE AND THE ORDER SHEET NOTES BOTH PARTIES ARE INFORMED. DESPITE THIS FACT FACT, NO APPEARANCE HAS BEEN PUT IN ON BEHALF OF TH E ASSESSEE RIGHT UPTO THE DATE OF PASSING OF THIS ORDER. IN THE AFORE-MENTION ED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE IN THE ABSENCE OF ANY REP RESENTATION OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE AS SESSEE IS NOT SERIOUS IN PURSUING THE APPEALS FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS DATE OF HEARING 02.05.2016 DATE OF PRONOUNCEMENT 09 . 0 6 .201 6 I.T.A .NO.-1023 - 1025/DEL/2014 & 1064 - 1065/DEL/2014 PAGE 2 OF 2 THE APPEALS OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME-TAX VS. MULTI P LAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. C WT: 223 ITR 480 (M.P). 3.. BEFORE PARTING IT IS APPROPRIATE TO ADD THAT IN CAS E THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-REPR ESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVISED TO PR AY FOR A RECALL OF THIS ORDER. THE SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING IT SELF IN THE OPEN COURT. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 09 O F JUNE, 2016. SD/- SD/- (L.P.SAHU) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTA NT REGISTRAR ITAT NEW DELHI