Kurele Pan Products Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 1211/DEL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90960 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 05-02-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 12-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV DUDEJA
• Assessee Lawyers: APPLICATION REJECTS
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH. I NTURI R AMA RAO , ACCOUNTANT MEMBER I.T.A .NO. - 1211 /DEL/201 2 (ASSESSMENT YEAR - 200 6 - 07 ) KURELE PAN PRODUCTS PVT. LTD., C - 17C, TOP FLOOR, MANDAWALI, NEW DELHI - 110092. PAN - AA ACK0043J (APPELLANT) VS DCIT, CENTRAL CIRCLE - 23, NEW DELHI - 110002 . (RESPONDENT) APPELLANT BY APPLICATION REJECTS RESPONDENT BY S H.GAURAV DUDEJA, SR. DR ORDER PER DIVA SINGH, JM BY T H E PRESENT APPEAL THE ASSESSEE ASSAILS THE CORRECTNESS OF THE ORDER DATED 30 . 12 .201 1 OF CIT(A) - XX XII I, NEW DELHI PERTAINING TO 200 6 - 0 7 ASSESSMENT YEAR. 2. HOWEVER, AT THE TIME OF HEARING , AN ADJOURNMENT WAS MOVED ON BEHALF OF THE LD. AR. CONSIDERING THE MATERIAL AVAILABLE ON RECORD, THE SAME WAS REJECTED. THE RECORD SHOWS THAT ON EACH OF THE DATES WHEN THE APPEAL CAME UP FOR HEARING, IT HAS BEEN ADJOURNED ON THE REQUEST OF THE ASSESSEE. THE APPEAL CAME UP FOR HEARING ON 10.05.2012; 13.05.2013; 16.12.2013; 03.07.2014; 05.02.2015 AND ON EACH OF THESE DATES IT WAS ADJOURNED ON THE REQUEST OF THE ASSESSEE . W HEREAS ON 10.05.2012 TIME WAS SOUGHT FOR OBTAINING R ELEVANT DOCUMENTS TO FILE A PAPER BOOK; ON 13.05.2013 THE ARGUING COUNSEL WAS CLAIMED TO BE OUT OF STATION PRIOR TO THE DATE OF HEARING AS SUCH TIME WAS SOUGHT TO PREPARE; ON 16.12.2013 ADJOURNMENT WAS MOVED ON THE GROUND THAT THE COUNSEL WAS OUT O F STAT ION; ON 03.07.2014 ADJOURNMENT WAS MOVED ON THE GROUND THAT A SHORT ADJOURNMENT WAS REQUIRED DUE TO PERSONAL DIFFICULTY; ON 05.02.2015 ADJOURNMENT WAS MOVED ON THE GROUND THAT THERE DATE OF HEARING 30 .0 4 .2015 DATE OF PRONOUNCEMENT 30 .0 4 .2015 2 I.T.A .NO. - 1211 /DEL/201 2 HAS BEEN A DEMISE IN THE FAMILY OF THE ARGUING COUNSEL AND ON 3 0 .04.2015 I.E THE DATE OF HEARING, ADJOURNMENT ON IDENTICAL GROUND HAS BEEN MOVED. IT IS SEEN ON RECORD THAT NO PAPER BOOK TILL DATE HAS BEEN FILED ON BEHALF OF THE ASSESSEE AS PER THE REQUEST MADE ON 10.05.2012. IN THESE AFORE - MENTIONED PECULIAR FACTS AND CIRCUM STANCES, IT IS SAFELY PRESUMED THAT T HE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL AS NEITHER PAPER BOOK IS FILED NOR HAS ANYONE PUT IN AN APPEARANCE ON HALF A DOZEN DATE S WHEN THE APPEAL HAS COME UP FOR HEARING FOR WHICH REPEATEDLY COSTS HAVE BEEN INCURRED FOR SENDING NOTICES TO THE ASSESSEE ON VARIOUS DATES. ACCORDINGLY 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 - TAX VS. MULTI PLAN IN DIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P). 3. BEFORE PARTING IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON - FILING OF THE PAPER BOOK TILL DATE AND WAS SE R I O U S IN PURSUING THE APPEAL THEN IT MAY IF SO ADVISED PRAY FOR A RECALL OF THIS ORDER AND DECISION 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 DISMISS ED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 3 0 TH OF APRIL 2015. S D / - S D / - ( I NTURI R AMA RAO ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 3 0/0 4 /2015 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI