Manoj Kumar Jain, New Delhi V. ACIT, New Delhi

ITA 1292/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97400 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 10-09-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 06-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR B R R KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC - I NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO. - 1292 / DEL/ 201 4 (ASSESSMENT YEAR - 20 08 - 09) MANOJ KUMAR JAIN, PROP.M/S.CREATIVE FABRICS, 6108/1, DEV NAGAR, KAROL BAGH, NEW DELHI - 110005. PAN - AACCR6629M ( APPELLANT) VS ACIT, CIRCLE - 33(1), NEW DELHI. (RESPONDENT ) APPELLANT BY NONE (APPLICATION REJECTED) RESPONDENT BY DR.B.R.R.KUMAR, SR.DR ORDER BY THE PRESENT APPEAL, THE ASSESSEE ASSAILS THE CORRECTNESS OF THE ORDER DATED 06.01.2014 OF CIT(A) - X X I, NEW DELHI PERTAINING TO 200 8 - 0 9 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, AN ADJOURNMENT WAS MOVED STATING THAT THE ASSESSEE NEEDS TIME TO OBTAIN CERTAIN DOCUMENTS. ON ACCOUNT OF THE FOLLOWING REASONS THE REQUEST WAS REJECTED: - REJECTED . F OR CURING THE DEFECT LIBERTY GIVEN . 3. THE RECORD SHOWS THAT THE APPEAL FILED BY THE ASSESSEE IS DEFECTIVE AND NOTICE TO THE SAID EFFECT HA D BEEN ISSUED TO THE ASSESSEE ON 16.10.2014. THE RECORD SHOWS THAT TILL DATE IT HAS NOT BEEN CURED. THE RECORD FURTHER SHOWS THAT THE APPEAL CAME UP FOR HEARING ON 07.07 .2015 ON WHICH DATE AN ADJOURNMENT WAS SOUGHT WHICH WAS GRANTED. ON THE NEXT DATE WHEN THE APPEAL CAME UP FOR HEARING ANOTHER ADJOURNMENT WAS SOUGHT WHICH WAS GRANTED. IN THESE CIRCUMSTANCES, WHERE THE ASSESSEE IS REPEATEDLY SEEKING TIME AND DEFECT POIN TED OUT BY THE REGISTRY REMAINS NOT CURED, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. ACCORDINGLY, IN THE DATE OF HEARING 10 .0 9 .2015 DATE OF PRONOUNCEMENT 23 .0 9 .2015 I.T.A .NO. - 1292 / DEL/201 4 PAGE 2 OF 2 PECULIAR FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, THE APPEAL IS DISMISSED IN LIMINE REJECTING T HE TIME PETITION MOVED . 4 . 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 ; AND THE ASSESSEE IS IN A POSITION TO ADDRESS THE DE FECT THEN THE A SSESSEE IF SO ADVISED WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER AND DECISION ON MERIT. THE CO - ORDINATE BENCH CONSIDERING THE PETITION IF SATISFIED WITH THE EXPLANATION OFFERED MAY RECALL THE ORDER. THE SAID ORDER WAS PRONOUNCED ON THE DATE O F HEARING ITSELF IN THE OPEN COURT. 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 2 3 R D OF SEPTEMBER, 2015. S D / - (DIVA SINGH) JUDICIAL MEMBER DATED: 2 3 /09 /2015 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI