M/s. Serco India Pvt. Ltd., Gurgaon V. DCIT, Gurgaon

ITA 2241/DEL/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5087 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 15-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY GOYAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH A, NEW DELHI BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 2241/DEL/2015 ASSESSMENT YEAR: 2010-11 SERCO INDIA PVT. LTD., PLOT NO. 94 - 95, UDYOG VIHAR, PHASE-IV, GURGAON. PAN- AAJCS6704P (APPELLANT) VS. DCIT, CIRCLE 4(1), GURGAON. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. SANJAY GOYAL, CIT/DR ORDER PER L.P. SAHU, A.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE FINAL ASSESSMENT ORDER DATED 30.01.2015 PASSED U/S. 143(3)/ 144C OF THE IT ACT READ WITH DRP DIRECTIONS DATED 18.12.2014. 2. NONE WAS PRESENT ON BEHALF OF THE APPELLANT DESP ITE THE NOTICE FOR HEARING WAS SENT THROUGH REGISTERED POST AT THE ADD RESS GIVEN IN THE APPEAL PAPERS, WHICH IS RECEIVED BACK UNSERVED WITH THE PO STAL REMARK LEFT THE HOUSE. NO OTHER ADDRESS IS AVAILABLE ON RECORD. N O ADJOURNMENT REQUEST HAS COME BEFORE US. THEREFORE, IT CAN BE SAFELY INFERRE D THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEAL. IN THE CIRCUMSTANC ES, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN DATE OF HEARING 07.02.2019 DATE OF PRONOUNCEMENT 07.02.2019 ITA NO. 2241/DEL/2015 2 FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI PLAN IN DIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUK OJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. BEFORE PARTING, WE THINK IT APPROPRIATE TO ADD T HAT IN CASE THE ASSESSEE IS ABLE TO SHOW REASONABLE CAUSE FOR NON-REPRESENTA TION ON THE DATE OF HEARING, THEN IT MAY, IF SO ADVISED, PRAY FOR RECAL L OF THIS ORDER AND DECISION ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED, AS INDICATED ABOVE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 07.02.2019 . SD/- SD/- (BHAVNESH SAINI) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 07.02.2019 *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