Okara Agro Industries Ltd., New Delhi V. ACIT, New Delhi

ITA 1745/DEL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97482 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 29-09-2015
• Assessment Year: 1996-1997
• Appeal Filed On: 13-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B D MISHRA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.INTURI RAMA RAO, ACCOUNTANT MEMBER I.T.A .NO. - 1745 /DEL/201 2 (ASSESSMENT YEAR - 1996 - 97 ) OKARA AGRO INDUSTIRES LTD., C/O - ALIG & ASSOCIATES, CA, U/A OFFICIAL LIQUIDATOR, 36 - C, 2 ND FLOOR, DDA FLATS, TAIMOOR ENCLAVE, NEW FRIENDS COLONY, NEW DELHI - 110065. PAN - AAACO1570E (APPELLANT) VS ACIT, CO.CIRCLE - 2(5), NEW DELHI (RESPONDENT ) APPELLANT BY NONE RESPONDENT BY SH.B.D.MISHRA, CIT DR ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 31.03.2000 OF CIT(A) - VIII, NEW DELHI PERTAINING TO 1996 - 97 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING , NO ONE WAS PRESENT ON BEHALF OF THE ASSE SSEE. THE APPEAL WAS PASSED OVER. IN THE SECOND ROUND ALSO, THE POSITION REMAINED THE SAME. NEITHER ANY ONE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN PLACED BEFORE THE BENCH. ACCORDINGLY, IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. ACCORDINGLY IN THE ABSENCE OF ANY REPRESENTATION OR PETITION SEEKING TIME, THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SU PPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER 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). DATE OF HEARING 29 .0 9 .2015 DATE OF PRONOUNCEMENT 29 .0 9 .2015 I.T.A .NO. - 174 5 / DEL/20 12 PAGE 2 OF 2 3. BEFORE PARTING IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSE E IF SO ADVISED AND CONSIDERS APPROPRIATE IT WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER AND PRAY FOR A DECISION ON MERIT IN CASE THE ASSESSEE IS ABLE TO SHOW BY WAY OF A PETITION THAT THERE WAS A REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARING. 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 IN LIMINE . THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 2 9 TH OF SEPTEMBER , 2015. SD/ - SD/ - (INTURI RAMA RAO) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 9 /09 /2015 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI