Real Electricals Pvt. Ltd., Delhi V. ITO, New Delhi

ITA 1703/DEL/2013

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4967 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 31-05-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 25-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F , NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SH. N. K. SAINI , ACCOUNTANT MEMBER I.T.A. NO. 1703 /DEL/20 13 ( ASSESSMENT YEAR 2009 - 10 ) APPELLANT BY : NONE. RESPONDENT BY : SH. ATIQ AHMAD, SR. DR DATE OF HEARING : 16.08.2 01 7 DATE OF PRONOUNCEMENT : 29. 08. 2017 / ORDER PER DIVA SINGH JM: 1. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 22.02 .201 3 OF CIT(A) - XVIII, PERTAINING TO 2009 - 10 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, NO ON E WAS PRESENT ON BEHALF OF THE ASSESSEE. THE PRESENT APPEAL WAS PASSED OVER TWICE. IN THE THIRD ROUND ALSO NEITHER THE ASSESSEE WAS PRESENT NOR WAS ANY REQUEST FOR ADJOURNMENT PLACED BEFORE THE BENCH. THE RECORD SHOWS THAT IN THE APPEAL FILED ON 25.03.2013 , THE ASSESSEE HAS SOUGHT ADJOURNMENT ON MOST OF THE OCCASION ON THE FOLLOWING GROUNDS. IN THE CAPTIONED MATTER I REQUEST YOUR HONOUR TO ADJOURN THE HEARING FIXED FOR TODAY AT YOUR CONVENIENCE AS THE ASSESSEE COMPANY DOES NOT HAVE A COPY OF THE DOCUMENTS FILED BEFORE THE LOWER AUTHORITIES. IT IS NOT PRESENTLY ENGAGED IN ANY BUSINESS ACTIVITY DUE TO ITS BANK ACCOUNTS HAVING BECOME AN NPA AND NO SUPPORTING STAFF IN THE COMPANY. I HAVE TRIED TO GET DOCUMENTS FILED BEFORE THE ASSESSING OFFICER/ CIT (APPEALS) F ROM COMPANY S PREVIOUS COUNSEL FROM WHOM ALSO THE SAME ALSO COULD NOT BE PROCURED. THEREFORE, SOME MORE TIME IS REQUIRED. REAL ELECTRICALS PVT. LTD. 9079 , GANJ, PUL BA NGASH DELHI VS. ITO WARD 15 (3), NEW DELHI GIR/PAN:AABCR6833Q (APPELLANT) (RESPONDENT) 3. THE RECORD SHOWS THAT ADJOURNMENT ON THIS SPECIFIC GROUND HAS BEEN MOVED ON 28.06.2016, 29.0 6.2016, 03.10.2016, 14.03.2017 AND ON EACH OF THE OCCASION S T IME HAD BEEN GRANTED TO ASSESSEE BY CO - ORDINATE BENCHES IN GOOD FAITH . IN THESE CIRCUMSTANCES, WHEN THE NOTICES SENT TO THE ASSESSEE RETURNED UNSERVED WITH THE COMMENTS LOCKED SINCE LONG, HENCE RETURNED BACK IT CAN BE SAFELY PRESU MED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL . T HE APPEAL IS , ACCORDINGLY DISMISSED IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME - TAX VS. MULTIPLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE O F 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, IT WOULD BE AT LIBERTY IF SO ADVISED T O PRAY FOR A RECALL OF THIS ORDER. THE SAID ORDER WAS PRONOUNCED ON DATE OF HEARING ITSELF IN THE OPEN COURT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 28TH AUGUST, 2017 . SD/ - SD/ - (N. K. SAINI ) ( DIVA SINGH ) ACCOUNTANT MEMBER JUDICIAL M EMBER D ATE: 28. 0 8 .2017 @MIT / SH COPY FORWARDED TO: - 1 . THE APPELLANT 2 . THE RESPONDENT 3 . THE CIT (A) - , NEW DELHI. 4 . THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DELHI . TRUE COPY. BY ORDER (ITAT, NEW DELHI)