Nishit Fincap Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 2323/DEL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3979 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 18-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIRMAL JIT SINGH
• Keywords: Reasonable cause

Judgement Text

1 ITA NO. 2323/DEL/2017 IN THE INCOME TAX APPELLA TE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL M EMBER I.T.A .NO. 2323/DEL/2 017 (A.Y 2007-08) NISHIT FINCAP PVT. LTD B-1/14, RANA PRATAP BAGH NEW DELHI AAACN3687M (APPELLANT) VS ITO WARD-18(3) NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. NIRMAL JIT SINGH, SR. DR ORDER PER DIVA SINGH, JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILIN G THE CORRECTNESS OF THE ORDER DATED 15/02/2017 OF CIT(A)- 6 NEW DELHI FOR 2007-08 ASSESSMENT YEAR. 2. HOWEVER AT THE TIME OF HEARING NO ONE WAS PRESENT O N BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER. IN THE SECOND R OUND ALSO NEITHER THE ASSESSEE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN PLACED ON RECORD. THE RECORD SHOWS THAT THE APPEAL CAME UP FOR H EARING ON 16.10.2017 ON WHICH DATE THE APPEAL WAS ADJOURNED ON THE WRITTEN REQUEST OF THE ASSESSEE. ON THE NEXT DATE THE APPEAL WAS ADJOURNED TO 07.12.201 7 AND AS PER ORDER SHEET ENTRY DATED 18.10.2017 THE DATE WAS ANNOUNCED T O BOTH THE PARTIES. DESPITE THIS, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSE E. IN THESE PECULIAR FACTS AND CIRCUMSTANCES IT CAN BE SAFELY PRESUMED THE A SSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED AND CONSEQUENTLY ADJOURNING T HE APPEAL TO ANY OTHER DATE WOULD BE A WASTE OF GOVERNMENT TIME AND MAC HINERY. ACCORDINGLY CONSIDERING RULE 19(2) OF INCOME TAX APPELLATE TRIBUNAL RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD. [38 ITD 320 (DELHI)] AND HONBLE MADHYA PRADESH H IGH COURTS DECISION IN CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. C WT [223 ITR 480 (MP)], THIS APPEAL IS TREATED AS UN-ADMITTED AND DISMISSED IN LIMINE. DATE OF HEARING 07.12.2017 DATE OF PRONOUNCEMENT 11.01.2018 2 ITA NO. 2323/DEL/2017 3. BEFORE PARTING IT IS APPROPRIATE TO ADD THAT IN CASE T HE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-REPRES ENTATION ON THE DATE OF HEARING, THE ASSESSEE WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. THE SAID ORDER WAS PRONOUNCED IN THE DATE OF HE ARING, ITSELF IN THE OPEN COURT. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 11.01.2018. SD/- (DI VA SINGH) JUDICIAL MEMBER DATED: 11.01.2018. R. NAHEED(DLI)/POONAM(CHD)/AG COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 20/12/2017 PS 2. DRAFT PLACED BEFORE AUTHOR 20/12/2017 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 20/12/2017 08/01/2018 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.