Sh. Shakir Ahmad, Uttar Pradesh V. ITO, Meerut

ITA 1715/DEL/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7030 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 05-07-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 26-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH E NEW DELHI BEFORE : SHRI H.S. SIDHU , JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 1715/DEL./2015 ASSTT. YEAR : 2008 - 09 SH. SHAKIR AHMAD, VS. INCOME - TAX OFFICER, C/O M/S. MALIK & CO. (ADV.), WARD 2(3), MEERUT. 305/7, THAPAR NAGAR, MEERUT CITY (U.P.) (PAN: ABQPA 6898P) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. ANIMA BARNWAL, SR. DR DATE OF HEA RING : 05.07.2016 DATE OF PRONOUNCEMENT : 12 .07.2016 ORDER PER L.P. SAHU, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 10.02.2015 PASSED BY LEARNED CIT(A) - MEERUT FOR THE ASSESSMENT YEAR 2008 - 09. 2. AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE DESPITE THE NOTICE SENT THROUGH REGISTER POST AT THE ADDRESS GIVEN IN COLUMN NO. 10 OF THE MEMORANDUM OF APPEAL FILED BY THE ASSESSEE. IT IS NOTABLE THAT THE HEARING IN THE PRESENT APPEAL WAS PROPONED TO 25.02.2016 FROM 07.04.2016 ON THE REQUEST OF ASSESSEE. ON 25.2.2016 THE BENCH DID NOT FUNCTION AND THEREFORE, THE HEARING WAS ADJOURNED TO 05.07.2016 FOR WHICH ITA NO. 1715/DEL./2015 2 DUE NOTICE WAS SENT TO THE ASSESSEE A S NOTED ABOVE. HOWEVER, THE ASSESSEE DID N OT TURN UP NOR ANY ADJOURNMENT APPLICATION HAS COME ON RECORD. THEREFORE, IT CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEAL. IN THE CIRCUMSTANCES, 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 INDIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. BEFORE PARTING, WE THINK IT APPROPRIATE TO ADD THAT IN CA SE THE ASSESSEE IS ABLE TO SHOW REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARING, THEN IT MAY, IF SO ADVISED, PRAY FOR A RECALL OF THIS ORDER AND DECISION ON MERITS. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER IS PRON OUNCED IN THE OPEN COURT ON 12.07.2016 . SD/ - SD/ - ( H.S. SIDHU ) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 12.07.2016 *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