M/s Real Time Systems Ltd., New Delhi V. ITO, New Delhi

ITA 1180/DEL/2016

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0070 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 04-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH E, NEW DELHI BEFORE : SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 1180/DEL/2016 ASSESSMENT YEAR: 2011-12 REAL TIME SYSTEMS LTD., C/O OFFICE OF OFFICIAL LIQUIDATOR, 8 TH FLOOR, LOK NAYAK BHAWAN, NEW DELHI PAN AADCN0605J (APPELLANT) VS. INCOME - TAX OFICER, WARD 15(3), NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. G. JOHNSON, SR. DR ORDER PER L.P. SAHU, A.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-7, NEW DELHI DATED 30.12.2015 FOR THE ASSESSMENT YEAR 2011-12. 2. NONE WAS PRESENT ON BEHALF OF THE APPELLANT DESP ITE THE NOTICE FOR HEARING WAS ISSUED AND SENT TO THE ASSESSEE THROUGH REGISTERED POST AT THE ADDRESS GIVEN IN THE APPEAL PAPERS. THE NOTICE SO I SSUE HAS NOT RECEIVED BACK UNSERVED. NO ADJOURNMENT REQUEST HAS COME ON RECORD BEFORE US. THEREFORE, IT CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT SER IOUS IN PURSUING ITS APPEAL. IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT WITH U S IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE O RDER OF TRIBUNAL IN CIT VS. DATE OF HEARING 06.12.2018 DATE OF PRONOUNCEMENT 06.12.2018 ITA NO. 1180/DEL/2016 2 MULTI PLAN INDIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. BEFORE PARTING, WE THINK IT APPROPRIATE TO ADD T HAT IN CASE THE ASSESSEE IS ABLE TO SHOW REASONABLE CAUSE FOR NON-REPRESENTA TION ON THE DATE OF HEARING, THEN IT MAY, IF SO ADVISED, PRAY FOR RECAL L OF THIS ORDER AND DECISION ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED, AS INDICATED ABOVE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 6 TH DECEMBER, 2018. SD/- SD/- (AMIT SHUKLA) (L.P. S AHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 6 TH DECEMBER, 2018 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI