M/s. Trip Travels Private Limited, New Delhi V. ITO, New Delhi

ITA 1624/DEL/2014

• Counselvise Citation: 162420114 RSA 2014
• Duration Of Justice: 1 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 01-07-2015
• Assessment Year: 2001-2002
• Appeal Filed On: 19-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAGAN SOOD
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-1624/DE L/2014 (ASSESSMENT YEAR-2001- 02) TRIP TRAVELS PVT.LTD., 105, ROHIT HOUSE, 3, TOLSTOY MARG, NEW DELHI-110001 PAN-AAACT0341E (APPELLANT) VS ITO, WARD-16(4), NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH.GAGAN SOOD, SR.DR ORDER BY THE PRESENT APPEAL, THE ASSESSEE ASSAILS THE COR RECTNESS OF THE ORDER DATED 24.12.2013 PASSED BY CIT(A)-XIX, NEW DE LHI PERTAINING TO 2001- 02 ASSESSMENT YEAR. 2. HOWEVER, AT THE TIME OF HEARING WHEN THE APPEAL WAS CALLED OUT, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPE AL WAS PASSED OVER TWICE. DESPITE THE SAME NEITHER THE ASSESSEE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN PLACED BEFORE US. IN THE THIRD ROUND ALSO THE POSITION REMAINED THE SAME. THE RECORD SHOWS THAT THE NOTICE FOR THE SPECIFIC DATE ISSUED ON 15.06.2015 WAS SENT TO THE ASSESSEE BY SPEED POST AT THE ADDRESS INDICATED IN COLUMN NO-10 IN THE MEMO OF APPEAL FILED BY THE ASSESSEE. THE NOTICE SENT HAS COME BACK UNSERVED W ITH COMMENT WRONG ADDRESS. NO CHANGE OF ADDRESS HAS BEEN INTIMATE BY THE ASSE SSEE TO THE REGISTRY. IN VIEW OF THE ABOVE IT CASN BE SAFELY P RESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING TO THE APPEAL FILED . AS S UCH THE APPEAL IS DISMISSED IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER DATE OF HEARING 01 .0 7 .2015 DATE OF PRONOUNCEMENT 08.07.2015 2 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). 3. BEFORE PARTING IT IS APPROPRIATE TO ADD THAT IN CAS E THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-R EPRESENTATION 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 PRONOUNC ED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 4. AS A RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 8 TH OF JULY 2015. SD/- (DIVA SINGH) JUDICIAL MEMBER DATED: 08/07/2015 *AMIT KUMAR*/RESHMA/KAVITA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REG ISTRAR ITAT NEW DELHI 3 DATE 1. DRAFT DICTATED ON 01.07.2015 PS 2. DRAFT PLACED BEFORE AUTHOR 01.07.2015 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 08.07.2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 08.07.2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 8.07.2015 PS/PS 6. KEPT FOR PRONOUNCEMENT ON 08.7.2015 PS 7. FILE SENT TO THE BENCH CLERK 8.07.2015 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.