M/s Huawel Telecommunications (india) Company Pvt. Ltd., Gurgaon V. ACIT, Gurgaon

ITA 1458/DEL/2013

• Counselvise Citation: 145820114 RSA 2013
• Duration Of Justice: 1 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 28-04-2014
• Assessment Year: 2011-2012
• Appeal Filed On: 11-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SATPAL SINGH
• Keywords: Reasonable cause

Judgement Text

ITA NOS. 1457 & 1 458/DEL/13 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-1457/DEL/2013 (A. Y-2009-10) I.T.A. NO. 1458/DEL/2012 (A.Y. 2010-11) HUAWEL TELECOMMUNICATIONS (INDIA) COMPANY PVT. LTD. 14 TH FLOOR, TOWER-C, UNITECH CYBER PARK SECTOR-39, GURGAON AABCH1376E (APPELLANT) VS ACIT TDS CIRCLE GURGAON (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. SATPAL SINGH, SR. DR ORDER PER BENCH THESE ARE TWO APPEALS OF THE ASSESSEE AGAINST THE S EPARATE ORDERS DATED 27/12/2012 AND 26/12/2012 PERTAINING TO 2010-11 A. YEAR (26Q-2 ND QUARTER OF F. Y 2009-10) AND 2010-11 A. YEAR (26 Q-1 ST QUARTER OF F.Y 2010-11) NO ONE WAS PRESENT AT THE TIME OF HEARING WHEN THE APPEAL WAS CALLED OUT. THE RECORD SHOWS THAT NOTICE WAS SENT ON 3 RD APRIL 2014 TO THE ADDRESS GIVEN BY THE ASSESSEE IN COLUMN NO. 10 IN THE MEMO OF APPEAL FILED BY THE ASSESSEE. IT IS SEEN THAT ON 16/9/2013 ADJOURNMENT WAS SOUGHT ON BEHALF OF THE ASSESSEE. S INCE ON THE DATE OF HEARING,I.E TODAY THERE IS NO REQUEST FOR ADJOURNMENT NOR ANY O NE IS PRESENT IN THE CIRCUMSTANCES IT CAN BE SAFELY PRESUME THAT THE ASSESSEE IS NOT S ERIOUS IN PURSUING THE APPEALS FILED. ITA NOS. 1457 & 1 458/DEL/13 2 THE LAW ASSISTS THOSE WHO ARE VIGILANT AND THE ASSE SSEES NON-REPRESENTATION IN THE BACKGROUND DISCUSSED CLEARLY DEMONSTRATES THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEALS. ACCORDINGLY, WE DIS MISS THE APPEALS IN LIMINE. WE FIND SUPPORT FROM THE ORDER OF THE TRIBUNALS IN COM MISSIONER OF INCOME-TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND EST ATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P). IN THE SAID CASE WHILE DIS MISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT THE HONBLE COURT MADE FOLLOWING OBSERVATIONS IN THEIR ORDER- IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATI ON OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 2. WE HASTEN 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 REQUES T FOR A DECISION ON MERITS. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISM ISSED IN LIMINE. THE LAW THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 28 TH OF APRIL, 2014. SD/- SD/- (R. S. SYAL) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28/04/2014 *R. NAHEED* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT ITA NOS. 1457 & 1 458/DEL/13 3 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI