M/s Oswal Vinyl Industries Ltd., New Delhi V. ACIT (OSD), New Delhi

ITA 1112/DEL/2013

• Counselvise Citation: 111220114 RSA 2013
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 27-01-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 26-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KEYUR PATEL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI B. C. MEENA, ACCOUNTANT MEMBER I.T.A .NO.-1112/DEL/ 2013 (ASSESSMENT YEAR-2008-09) OSWAL VINYL INDUSTRIES LTD. 190, TAGORE PARK, NEW DELHI P AN-AAAC00215A (APPELLANT) VS ACIT(OSD) CIT VS. NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. KEYUR PATEL, SR. (DR) ORDER PER DIVA SINGH, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 22/12/2010 OF CIT(A) NEW DELHI, PERTAINING TO 2008-09 ASSESSM ENT YEAR. 2. NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE, AC CORDINGLY THE APPEAL WAS PASSED OVER. THE POSITION REMAINED THE SAME IN THE SECOND ROUND AS WELL AS THE THIRD ROUND WHEN IT WAS CALLED OUT FOR HEARING. TH E RECORD SHOWS THAT THE APPEAL LISTED FOR HEARING ON 27 TH AUGUST 2013, WAS ADJOURNED FOR TODAY ON THE WRITTE N REQUEST OF THE COUNSEL AND THE DATE WAS ANNOUNCED I N THE COURT AND HAS BEEN NOTED ON BEHALF OF THE ASSESSEE. THE RECORD FURTHE R SHOWS THAT THE REGISTRY HAS POINTED OUT A DELAY OF 19 DAYS IN THE FILING OF THE PRESENT APPEAL .THE LAW ASSISTS THOSE WHO ARE VIGILANT AND THE ASSESSEES NON-REPRE SENTATION IN THE BACKGROUND DISCUSSED CLEARLY DEMONSTRATES THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. ACCORDINGLY, WE DISMISS THE APPEA L IN LIMINE. WE FIND SUPPORT ITA NO. 1 112.DEL.13 2 FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME-TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P). IN THE SAID CASE WHILE DISMISSI NG THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT THE HONBLE COU RT MADE FOLLOWING OBSERVATIONS IN THEIR ORDER- IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPAR ATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. WE HASTEN TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-REPRESENTATION ON THE DATE OF HEARING THEN IT MAY IF SO ADVISED PRAY FOR A RECALL OF THIS ORDER AND AFTER R EMOVAL OF THE DEFECTS ETC. REQUEST FOR A DECISION ON MERITS. 4. ACCORDINGLY IN THE FACTS AND CIRCUMSTANCES OF TH E CASE IT CAN BE SAFELY RESUME THE ASSESSEE IS NOT SERIOUS. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 27 TH OF JANUARY 2014. SD/- SD/- (B. C. MEENA) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED:- 27/01/2014 *R. NAHEED* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASS ISTANT REGISTRAR ITAT NEW DELHI ITA NO. 1 112.DEL.13 3