M/s. Kohli Intercontinental, New Delhi V. CIT, New Delhi

ITA 1818/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97398 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 02-06-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 27-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR B R R KUMAR
• Assessee Lawyers: V C GAUTAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC - I NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO. - 1818 /DEL/201 4 (ASSESSMENT YEAR - 20 08 - 09) KOHLI INTERCONTINENTAL, A - 64, SHIVALIK MALVIYA NAGAR, NEW DELHI. PAN - AAAFK5195J ( APPELLANT) VS CIT, NEW DELHI. (RESPONDENT ) APPELLANT BY SH.V.C.GAUTAM, FCA RESPONDENT BY DR.B.R.R.KUMAR, SR.DR ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 27.01.2014 OF CIT(A) - VI, NEW DELHI PERTAINING TO 2008 - 09 ASSESSMENT YEAR ON VARIOUS GROUNDS. HOWEVER, AT THE TIME OF HEARING THE LD. AR WAS REQUIRED TO ADDRESS WHY TH E DEFECT NOTICE ISSUED TO THE ASSESSEE ON 16.10.2014 BY THE REGISTRY HAS NOT BEEN ACTED UPON BY CURING THE DEFECT POINTED OUT . THE LD. AR STATED THAT HE WAS NOT AWARE THAT THE APPEAL WAS DEFECTIVE AND AN OPPORTUNITY TO CURE THE SAME MAY BE PROVIDED. THE RECORD FURTHER SHOWS THAT THE APPEAL CAME UP FOR HEARING ON DIFFERENT DATES ON WHICH OCCASION S I T WAS LARGELY ADJOURNED ON THE REQUEST OF THE ASSESSEE . IN VIEW OF THE SAME, IN THE AFORE - MENTIONED PECULIAR FACTS AND CIRCUMSTANCES, I AM OF THE VIEW THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL AS A RESULT THEREOF THE APPEAL HAS REMAINED DEFECTIVE. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE WITH LIBERTY TO THE ASSESSEE IN CASE IT IS SERIOUS IN P U RSUING THE APPEAL TO TAKE APPROPRIATE CORRECTIVE ACTIONS. IN SUCH AN EVENTUALITY, THE ASSESSEE WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER. THE CO - ORDINATE BENCH CONSIDERING THE PETITION IF SO MOVED, IF SO SATISFIED THAT THE DEFECTS HAVE BEEN CURED MAY RECALL THIS ORDER. THE SAID ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES AT THE TIME OF HEARING . DATE OF HEARING 09 .0 9 .2015 DATE OF PRONOUNCEMENT 23 .0 9 .2015 I.T.A .NO. - 1 818 / DEL/201 4 PAGE 2 OF 2 2 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 2 3 R D OF SEPTEMBER, 2015. S D / - (DIVA SINGH) JUDICIAL MEMBER DATED: 2 3 / 09 /2015 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI