Hisar Cement Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 1221/DEL/2012

• Counselvise Citation: 122120114 RSA 2012
• Duration Of Justice: 2 year(s) 11 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 17-02-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 12-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV DUDEJA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH. J.S.REDDY, ACCOUNTANT MEMBER I.T.A .NO. - 1221 /DEL/201 2 (ASSESSMENT YEAR - 2 005 - 06 ) HISAR CEMENT PVT. LTD. (PRESENTLY KNOWN AS PRIME MERCANTILE PVT. LTD.), HIMACHAL HOUSE, KARAMPURA COMMERCIAL COMPLEX, NEW DELHI - 110061. P AN - AAACH0636E (APPELLANT) VS ITO, WARD - 12(4), NEW DELHI. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH.GAURAV D U DEJA, SR. DR ORDER PER DIVA SINGH, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 1 0 . 02.2012 OF CIT(A) - XV , NEW DELHI PERTAINING TO 200 5 - 0 6 ASSESSMENT YEAR. 2. HOWEVER, AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE RECORD SHOWS TH AT ON THE EARLIER OCCASION WHEN THE APPEAL WAS FIXED FOR HEARING I.E ON 05.11.2013, 25.02.2014 AND 30.06.2014, THE APPEAL WAS ADJOURNED ON THE REQUEST OF THE ASSESSEE. IN THE ABSENCE OF ANY PETITION SEEKING TIME AND REPRESENTATION ON THE PART OF THE ASSE SSEE , I N THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS D RAWN 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). 2 I.T.A .NO. - 1 221 /DEL/201 2 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 - REPRESENTATION ON THE DATE OF HEARING THEN IT MAY IF SO ADVISED PRAY FOR A RECALL OF THIS ORDER AND DECISIONS ON MERITS. THE SAID O RDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 4. AS A RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 17 TH OF FEBRUARY 2015 . S D / - S D / - ( J.S.REDDY ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17 / 02 /201 5 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI