M/s. Shivka Trading Pvt. Ltd, New Delhi V. DCIT, New Delhi

ITA 1357/DEL/2009

• Counselvise Citation: 135720114 RSA 2009
• Duration Of Justice: 6 year(s) 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 22-03-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 09-04-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR; A M RINDRA KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: I NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH. J .S.R EDDY , ACCOUNTANT MEMBER I.T.A .NO. - 1357 /DEL/20 09 (ASSESSMENT YEAR - 200 4 - 0 5 ) SHIVKA TRADING PVT.LTD., 3 RD FLOOR, VARDHMAN SHOPPING COMPLEX, 1, LSC, ROHIT KUNJ, PITAMPURA, NEW DELHI - 110034. PAN - AADCS6169E (A PPELLANT) VS D C IT, CIRCLE - 8(1), NEW DELHI . (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. A M RINDRA KUMAR, CIT DR & MS.Y.KAKKAR, SR.DR ORDER PER DIVA SINGH, JM T HE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAIL ING THE CORRECTNESS OF THE ORDER DATED 27 .0 1 .20 09 PASSED BY CIT (A) - XX , NEW DELHI PERTAINING TO 200 4 - 0 5 ASSESSMENT YEAR. 2. HOWEVER, AT THE TIME OF HEARING , NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. IN THE SECOND ROUND, THE POSITION REMAINED THE SAME. THE RECORD SHOWS THAT ON THE LAST DATE I.E 21.04.2015 WHEN THE APPEAL CAME UP F OR HEARING , IT WAS ADJOURNED TO 28.07.2015 FOR WANT OF TIME AND THE ASSESSEE S COUNSEL WAS P RESENT. PRIOR TO THAT IT IS SEEN THAT ON TWO DIFFERENT OCCASIONS WHEN THE APPEAL CAME UP FOR HEARING, IT WAS ADJOURNED ON ASSESSEE S REQUEST. IN THE CIRCUMSTANCES IN THE ABSENCE OF ANY REPRESENTAT ION ON THE PART OF THE ASSESSEE , THE APPEAL IS DISMISSED IN LIMINE. SUPPORT IS DRAWN 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). DATE OF HEARING 28 .0 7 .2015 DATE OF PRONOUNCEMENT 28. 0 7 .2015 I.T.A .NO. - 1357 /DEL/20 09 PAGE 2 OF 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. RESPECTFUL LY FOLLOWING THE ORDER OF ITAT IN THE CASE OF MULTIPLAN (INDIA) PVT. LTD. (SUPRA), WE HOLD THE APPEAL TO BE UNADMITTED WITH THE LIBERTY TO ASSESSEE TO MOVE APPROPRIATE APPLICATION AND CORRECT THE DEFECT WHATSOEVER IN THE MEMO ABOUT ITS ADDRESS TO ENSURE A PROPER HEARING OF THE APPEAL. 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 DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 28 TH OF JU LY 2015. SD/ - SD/ - ( J .S. REDDY ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28 /0 7 /2015 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI