M/s. Shark Communication Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 1481/DEL/2014

• Counselvise Citation: 148120114 RSA 2014
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 03-08-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 12-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR ANJULA JAIN
• Assessee Lawyers: V RAJA KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC - I NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO. - 1481 /DEL/201 4 (ASSESSMENT YEAR - 200 8 - 09 ) M/S SHARK COMMUNICATION PVT. LTD., H - 108, 2 ND FLOOR, NEW ASIATIC BUILDING, CONNAUGHT PLACE, NEW DELHI - 11000 1 . PAN - AAACS4876P (APPELLANT) VS DCIT, CENTRAL CIRCLE - 9, NEW DELHI (RESPONDENT ) APPELLANT BY SH.V.RAJA KUMAR, ADV. RESPONDENT BY DR.ANJULA JAIN, SR.DR ORDER T HE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER DATED 1 0 .05 .201 2 OF CIT (A) - XXXII , NEW DELHI PERTAINING TO 200 9 - 1 0 ASSESSMENT YEAR . HOWEVER AT THE TIME OF HEARING, AN ADJOURNMENT PETITION WAS MOVED ON BEHALF OF THE ASSESSEE. CONSIDERING THE FACT THAT THE REGISTRY HAS POINTED OUT A DELAY OF 606 DAYS IN THE PRESENT APPEAL WHICH STANDS UNADDRESSED TILL DATE , T HE LD.AR WAS REQUIRED TO ADDRESS WHY THE APPEAL SHOULD NOT BE DISMISSED. IN VIEW OF THE FACT THAT INSTEAD OF THE LD.AR THE ASSESSEE WAS REPRESENTED BY AN OFFICE ATTENDANT, THE APPEAL WAS PASSED OVER. IN THE SECOND ROUND, MR. RAJ A KUMAR, ADVOCATE WAS PRESENT. THE SAID FACT WAS AGAIN POINTED OUT TO THE LD.AR. HIS ATTENTION WAS INVITED TO T HE DELAY POINTED OUT BY THE REGISTRY ON 12.12.2014; AND THIS FACT WAS POINTED OUT IN THE HEARING ON 29.06.2015 AND AGAIN ON 02.07.2015 THE DAYS ON WHICH THE PRESENT APPEAL CAME UP FOR HEARING WHEREIN TH E TIME WAS GIVEN TO THE LD.AR TO ADDRESS THE DELAY. CONSIDERING THE FACT THAT THE SAME REMAINS UNADDRESSED AND IN THE ABSENCE OF ANY EXPLANATION ON BEHALF OF THE ASSESSEE, T HE PRESENT APPEAL IS DI S M I S S ED IN LIMINE WHILE GRANTING LIBERTY DATE OF HEARING 0 3 .0 8 .2015 DATE OF PRONOUNCEMENT 07 .0 8 .2015 I.T.A .NO. - 1 48 1/ DEL/2014 PAGE 2 OF 2 TO T H E ASSESSEE T O PRAY FOR A RECALL OF THIS ORDER AS AND WHEN IF IT SO CONSIDERS NECESSARY TO EXPLAIN THE DELAY OF 606 DAYS POINTED OUT BY THE REGISTRY. 2 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 0 7 T H OF AUGUST , 2015. S D / - (DIVA SINGH) JUDICIAL MEMBER DATED: 0 7 /0 8 /2015 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI