M/s. Agache Associates Ltd., New Delhi V. ITO, New Delhi

ITA 1036/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91396 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 05-06-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 21-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAGAN SOOD
• Keywords: Reasonable cause

Judgement Text

1 ITA NO. 1036/DEL/14 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-1036/DE L/2014 (ASSESSMENT YEAR-2005- 06) M/S AGACHE ASSOCIATES LTD. C/O-M/S S.P.JAIN AND ASSOCIATES, U-17 (LGF), GREEN PARK EXTN., NEW DELHI-110016 PAN-AAACA9911H (APPELLANT) VS ITO, COMPANY WARD-1(2), NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH.GAGAN SOOD, SR.DR ORDER BY THE PRESENT APPEAL, THE ASSESSEE ASSAILS THE COR RECTNESS OF THE ORDER DATED 17.12.2013 PASSED BY CIT(A)-IV, NEW DELHI PER TAINING TO 2005-06 ASSESSMENT YEAR. 2. HOWEVER, AT THE TIME OF HEARING WHEN THE APPEAL WAS CALLED OUT, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER TWICE DESPITE THE FACT LIGHT TILL THE END OF THE BOARD NE ITHER THE ASSESSEE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT HAD BEEN PLACED BEF ORE US. SINCE IN THE THIRD ROUND ALSO THE POSITION REMAINED THE SAME. IT WAS CONSIDEREDS THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL FILED. IT IS FURTHER SEEN THAT THE NOTICE ISSUED ON 15.06.2015 SENT TO THE A SSESSEE BY SPEED POST AT THE ADDRESS INDICATED IN COLUMN NO-10 IN THE MEMO OF AP PEAL FILED BY THE ASSESSEE RETURNED UNSERVED WITH COMMENT LEFT WITHOUT ADDRE SS. ACCORDINGLY IN THE DATE OF HEARING 01.07.2015 DATE OF PRONOUNCEMENT 08 .07.2015 2 ITA NO. 1036/DEL/14 ABSENCE OF ANY REPRESENTATION ON THE PART OF THE AS SESSEE SEEKING TIME ETC. RIGHT TILL THE TIME OF THE HEARING AND IN FACT TIL L THE PASSING OF THIS ORDER, THE APPEAL IS DISMISSED IN LIMINE. SUPPORT IS DRAWN FRO M THE ORDER OF THE TRIBUNAL IN COMMISSIONER OF INCOME-TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 IT R 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 THEN IT MAY IF SO ADVISED PRAY FOR A RECALL OF THIS ORDER AND DECISIONS ON MERITS. THE SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 4. AS A RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 8 TH OF JULY 2015. SD/- (DIVA SINGH) JUDICIAL MEMBER DATED: 08/07/2015 *AMIT KUMAR/R. N*/KAVITA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 1036/DEL/14 DATE 1. DRAFT DICTATED ON 01.07.2015 PS 2. DRAFT PLACED BEFORE AUTHOR 01.07.2015 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 08.07.2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 08.07.2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 8.07.2015 PS/PS 6. KEPT FOR PRONOUNCEMENT ON 08.07.2015 PS 7. FILE SENT TO THE BENCH CLERK 8.07.2015 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.