Sunil Kumar Relan, New Delhi V. Addl. CIT, New Delhi

ITA 1484/DEL/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 86481 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 06-01-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 24-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SATPAL SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH. T.S.KAPOOR, ACCOUNTANT MEMBER I.T.A .NO. - 1484 /DEL/201 1 (ASSESSMENT YEAR - 2 007 - 08 ) SUNIL KUMAR RELAN, 8A, POCKET B - 2, MAYUR VIHAR, PHASE - III, NEW DELHI - 110096. P AN - AGFPR9766D (APPELLANT) VS ACIT, RANGE - 36, NEW DELHI. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH.SATPAL SINGH, SR. DR ORDER PER DIVA SINGH, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 1 8 . 01.2010 OF CIT(A) - XXVII , NEW DELHI PERTAINING TO 200 7 - 0 8 ASSESSMENT YEAR. 2. HOWEVER, AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS ACCORDINGLY PASSED OVER. IN THE SECOND ROUND ALSO THE POSI TION REMAINED THE SAME. NEITHER ANYONE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT HAD BEEN PLACED BEFORE THE BENCH. THE RECORD SHOWS THAT NOTICE FOR THE SPECIFIC DATE OF HEARING HAS BEEN SENT ON 21.11.2014 AT THE ADDRESS MENTIONED IN COLUMN NO. 10 PROVID ED BY THE ASSESSEE. THE RECORD FURTHER SHOWS THAT THE DEFECT POINTED OUT BY THE REGISTRY AT THE TIME OF FILING OF THE APPEAL HAS NOT BEEN CURED TILL DATE. IN 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 DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF 2 I.T.A .NO. - 1484 /DEL/201 1 INCOME - TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 3 20 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P). 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 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 06 TH OF JANUARY 2015 . SD/ - SD/ - ( T.S.KAPOOR ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 06 / 01 /201 5 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI