M/s. Bhoomidhar Builders Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 1082/DEL/2015

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4201 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 01-09-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 24-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-1 NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-1082/DEL/2015 (ASSESSMENT YEAR-2005-06) BHOOMIDHAR BUILDERS PVT.LTD., Q-1C, F.F.PRIVATE COLONY, SHRINIVASPURI, NEW DELHI-110065. PAN-AACCS0712L ( APPELLANT) VS ITO, WARD-2(4), NEW DELHI. (RESPONDENT) ASSESSEE BY NONE R EVENUE BY SH.F.R.MEENA, SR.DR ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 29.12.2014 OF THE CI T(A)-2, NEW DELHI PERTAINING TO 2005-06 AY ON VARIOUS GROUNDS. 2. HOWEVER, NO ONE WAS PRESENT ON BEHALF OF THE ASS ESSEE AT THE TIME OF HEARING. THE APPEAL WAS PASSED OVER TWICE. EVEN I N THE THIRD ROUND, THE POSITION REMAINED THE SAME AS NEITHER THE ASSESSEE IS REPRESENTED NOR THERE IS ANY ADJOURNMENT ON RECORD. THE RECORD SHOWS THAT T HE NOTICE HAS BEEN SENT TO THE ASSESSEE ON 20.07.2016 AT THE ADDRESS INDICATED IN COLUMN NO.10, DESPITE THIS THE SAID NOTICE HAS NOT BEEN RETURNED UNSERVED . THE RECORD FURTHER SHOWS THAT ON EARLIER OCCASION I.E 19.07.2016 THAT THE AS SESSEE REMAINED UNREPRESENTED AND THE NOTICE SENT TO THE ASSESSEE O N 07.06.2016 COME BACK UNSERVED WITH THE COMMENT NO SUCH COMPANY. ACCORD INGLY, IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APP EAL. ACCORDINGLY IN THE ABSENCE OF ANY REPRESENTATION OR PETITION SEEKING T IME, THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME-TA X VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P). DATE OF HEARING 01.09.2016 DATE OF PRONOUNCEMENT 21.10.2016 I.T .A .NO.-1082/DEL/2015 PAGE 2 OF 2 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 APPEAL OF THE ASSESSEE IS DIS MISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 2 1 ST OF OCTOBER, 2016. SD/- (DIVA SINGH) JUDI CIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTA NT REGISTRAR ITAT NEW DELHI