CSAV Group (India) Ltd., Gurgaon V. ITO, Gurgaon

ITA 16/DEL/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 9777 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2011-2012
• Appeal Filed On: 01-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANCHAL KHANDELWAL
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH I-2, NEW DELHI BEFORE : SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 16/DEL/2016 ASSESSMENT YEAR: 2011-12 CSAV GROUP (INDIA) LTD, CROSSCOOP BUSINESS CENTRE, 3 RD FLOOR, BUILDING NO. 9-A, DLF CYBER CITY PHASE-III, GURGAON. (PAN- AACCC3324L) (APPELLANT) VS. DCIT, CIRCLE 25(1), NEW DELHI. (RESPONDENT) ASSESSEE BY NONE REVENUE BY MS. ANCHAL KHANDELWAL, D.R. ORDER PER L.P. SAHU, A.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE FINAL ASSESSMENT ORDER DATED 04.11.2015 U/S. 143(3) R.W.S 144C(4) AN D DIRECTIONS OF DRP-1 NEW DELHI DATED 24.09.2015 FOR THE ASSESSMENT YEAR 2011-12. 2. NONE WAS PRESENT ON BEHALF OF THE APPELLANT DESP ITE THE NOTICE FOR HEARING WAS ISSUED AND SENT TO THE ASSESSEE THROUGH REGISTERED POST AT THE ADDRESS GIVEN IN THE APPEAL PAPERS, WHICH HAS BEEN RECEIVED BACK UN-SERVED WITH THE POSTAL REMARK REFUSED TO ACCEPT. THE REF USAL TO ACCEPT THE NOTICE AMOUNTS TO SERVICE OF NOTICE AS PER LAW. NO ADJOUR NMENT REQUEST HAS COME ON DATE OF HEARING 20.09.2018 DATE OF PRONOUNCEMENT 20.09.2018 ITA NO. 16/DEL/2016 2 RECORD BEFORE US. THEREFORE, IT CAN BE SAFELY INFER RED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEAL. IN THE CIRCUMSTANCE S, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI PLAN IN DIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUK OJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. BEFORE PARTING, WE THINK IT APPROPRIATE TO ADD T HAT IN CASE THE ASSESSEE IS ABLE TO SHOW REASONABLE CAUSE FOR NON-REPRESENTA TION ON THE DATE OF HEARING, THEN IT MAY, IF SO ADVISED, PRAY FOR RECAL L OF THIS ORDER AND DECISION ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED, AS INDICATED ABOVE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 20 TH SEPTEMBER, 2018. SD/- SD/- (AMIT SHUKLA) (L.P. S AHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 20 TH SEPTEMBER, 2018 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI