Smt. Jyoti Bahri, Ghaziabad V. ACIT, New Delhi

ITA 1195/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2981 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2009-2010
• Appeal Filed On: 04-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S R SENAPATI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH DELHI BENCH DELHI BENCH DELHI BENCH E EE E NEW DELHI NEW DELHI NEW DELHI NEW DELHI BEFORE : BEFORE : BEFORE : BEFORE : SHRI SHRI SHRI SHRI BHAVNESH SAINI BHAVNESH SAINI BHAVNESH SAINI BHAVNESH SAINI, , , , JUDICIAL MEMBER & JUDICIAL MEMBER & JUDICIAL MEMBER & JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER SHRI L.P. SAHU, ACCOUNTANT MEMBER SHRI L.P. SAHU, ACCOUNTANT MEMBER SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 1195 1195 1195 1195/DEL./201 /DEL./201 /DEL./201 /DEL./2016 66 6 ASSTT. YEAR : ASSTT. YEAR : ASSTT. YEAR : ASSTT. YEAR : 20 2020 2009 0909 09- -- -1 11 10 00 0 JYOTI BAHRI VS. ACI T C/O. DEWBERRY LEGAL ADVISORS LLP CENTRAL CIRCLE 20(1) 1055, FF-4, NEETI KHAND-1, INDIRAPURAM GHAZIABAD NEW DELHI PIN - (PAN: AAGPB0456J) (APPELLANT) (RESPONDENT) ITA ITA ITA ITA NO. 1196/DEL./2016 NO. 1196/DEL./2016 NO. 1196/DEL./2016 NO. 1196/DEL./2016 ASSTT. YEAR : 2009 ASSTT. YEAR : 2009 ASSTT. YEAR : 2009 ASSTT. YEAR : 2009- -- -10 1010 10 DEEPAK BAHRI VS. ACIT C/O. DEWBERRY LEGAL ADVISORS LLP CENTRAL CIRCLE-10 (1) 1055, FF-4, NEETI KHAND-1, INDIRAPURAM NEW DELHI GHAZIABAD (PAN: AADPB9933E) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. S.R.SENAPATI, SR. DR DATE OF HEARING : 14.03.2018 DATE OF PRONOUNCEMENT : 14.03.2018 ORDER ORDER ORDER ORDER PER L.P. SAHU, ACCOUNTANT MEMBER: THESE TWO APPEALS FILED BY THE ASSESSEE ARE DI RECTED AGAINST THE ORDER DATED 17.12.2015 PASSED BY LEARNED CIT(A)-7, NEW DELHI FOR THE SAME ASSESSMENT YEAR 2009-10. ITA NO. 1195, 1196/DEL./2016 2 2. THE NOTICE FOR HEARING ON 14.03.2018 HAD BEEN SE NT BY THE REGISTERED POST ON THE GIVEN ADDRESS BY THE ASSESSEE AT SERIAL NO. 10 OF FORM NO. 36 WHICH HAS NOT BEEN RETURNED BY THE POSTAL AUTHORITY . AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE AND NO REQUEST FOR ADJOURNMENT HAS ALSO COME ON RECORD. THEREFORE, IT CAN BE SAF ELY INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEAL. IN THE CIRCU MSTANCES, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL OF THE ASSESS EE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI PLAN IN DIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUK OJIRAO 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, BOTH THE APPEALS ARE DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 14.03.201 8. SD/- SD/- ( (( (BHAVNESH BHAVNESH BHAVNESH BHAVNESH SAINI) SAINI) SAINI) SAINI) (L.P. SAHU) (L.P. SAHU) (L.P. SAHU) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 14.03.2018 *BINITA* 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 ITA NO. 1195, 1196/DEL./2016 3 INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI DATE INITIAL 1. DRAFT DICTATED ON 14.03 .2018 PS 2. DRAFT PLACED BEFORE AUTHOR 14 .0 3 .2018 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON 14 .0 3 .2018 PS 7. FILE SENT TO THE BENCH CLERK 14 .0 3 .2018 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.