Smt. Kshama Goyal, New Delhi V. ITO, New Delhi

ITA 1988/DEL/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6761 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 07-12-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 11-04-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

I.T.A .NO.-1988/DEL/2016 KSHAMA GOYAL VS ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-I NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-1988/DEL/2016 (ASSESSMENT YEAR-2011-12) KSHAMA GOYAL, C/O-MNRS & ASSOCIATES, CAS, I-35B, FIRST FLOOR, LAJPAT NAGAR-1, NEW DELHI-110024. PAN-AEVPG6897E ( APPELLANT) VS ITO, WARD-23(2), NEW DELHI. (RESPONDENT) ASSESSEE BY NONE REVENUE BY NONE DATE OF HEARING 07 . 12 .2016 DATE OF PRONOUNCEMENT 06 . 02 .201 7 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 11.02.2016 OF CIT(A)-10, NEW DELHI PERT AINING TO 2011-12 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRE SENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER TWICE. IN THE THIRD ROUND A LSO, THE POSITION REMAINED THE SAME NEITHER THE ASSESSEE WAS PRESENT NOR ANY REQUEST FO R ADJOURNMENT HAS BEEN MOVED. THE RECORD SHOWS THAT ON THE LAST DATE OF HEARING I.E. 09.11.2016 IT WAS ADJOURNED ON THE WRITTEN REQUEST OF THE ASSESSEE. IT IS SEEN THAT NOTICE FOR THE DATE OF HEARING WAS SENT FOR THE SPECIFIC DATE OF HEARING TO THE ASSESSEE ON 16.08.2 016 AT THE ADDRESS MENTIONED IN COLUMN NO.10 IN THE MEMO OF APPEAL FILED. IT IS FURTHER SE EN THAT IT HAS NOT COME BACK UN-SERVED. IN THESE CIRCUMSTANCES, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL AND THE APPEAL IS DISMI SSED IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOM E-TAX VS. MULTIPLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR V S. 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-REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. THE SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. . THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 06 O F FEBRUARY 2017. SD/- (DIVA SINGH) JUDICIAL MEMBER *AMIT KUMAR* PAGE 2 OF 2 I.T.A .NO.-1988/DEL/2016 KSHAMA GOYAL VS ITO COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI