Sh. Ramesh Kumar L/H Late Sh. Kunwar Singh, Haryana V. ITO, Haryana

ITA 1023/DEL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4825 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2007-2008
• Appeal Filed On: 19-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F , NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SH. N. K. SAINI , ACCOUNTANT MEMBER I.T.A. NO. 10 2 3 /DEL/20 1 5 ( ASSESSMENT YEAR 2007 - 0 8 ) APPELLANT BY : NONE. RESPONDENT BY : SH. ATIQ AHMAD, SR. DR DATE OF HE ARING : 16.08.20 1 7 DATE OF PRONOUNCEMENT : 29. 08. 2017 / ORDER PER DIVA SINGH JM: 1. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 0 2. 1 2 .201 4 OF CIT(A) , ROHTAK , PERTAINING TO 200 7 - 08 ASSE SSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE PRESENT APPEAL WAS PASSED OVER TWICE. IN THE THIRD ROUND ALSO NEITHER THE ASSESSEE WAS PRESENT NOR WAS ANY REQUEST FOR ADJOURNMENT HAD BEE N PLACED BEFORE THE BENCH. THE RECORDS FURTHER SHOW THAT NOTICE SENT TO THE ASSESSEE BY R EGISTERED POST ON 07.07.2017 HAS COME BACK UNNERVED. THERE IS NO PERSON IN THIS NAME IN VILLAGE MAZRA, GURDASPUR. THEREFORE, THE SAME WAS RETURNED BACK. IN THE ABSENCE OF ANY OTHER ADDRESS ON RECORD TO WHICH NOTICE CAN BE SENT TO THE ASSESSEE IT IS DEEMED APPROPRIATE TO DISMISS THE APPEAL IN LIMINE ON THE GROUND OF NON RAMESH KUMAR L/H LATE SH. KUNWAR SINGH S/O MOHAN LAL, VIII, PADIAWAS, PO GURDASPUR, MAJRA, TEHSIL & DISTT, REWARI, HARYANA. VS. ITO WARD - 2 , NAMAUL HARYANA GIR/PAN: BBHPK5926 Q (APPELLANT) (RESPONDENT) 2 ITA NO. 1703/DEL/2013 PROSECUTION. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME - TAX VS. MULTIP LAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P). 3. BEFORE PARTING IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE O F HEARING, IT WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. THE SAID ORDER WAS PRONOUNCED ON DATE OF HEARING ITSELF IN THE OPEN COURT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. THE ORDER IS PRONOUNCED I N THE OPEN COURT ON 29 TH AUGUST, 2017 . SD/ - SD/ - (N. K. SAINI ) ( DIVA SINGH ) ACCOUNTANT MEMBER JUDICIAL M EMBER D ATE: 29. 0 8 .2017 @MIT / SH COPY FORWARDED TO: - 1 . THE APPELLANT 2 . THE RESPONDENT 3 . THE CIT (A) - , NEW DELHI. 4 . THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DELHI. TRUE COPY. BY ORDER (ITAT, NEW DELHI)