M/s. Rim Jhim Ispat Ltd., Kanpur V. DCIT (HQ), New Delhi

ITA 2351/DEL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 86840 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 05-03-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 16-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SAHAY
• Assessee Lawyers: P K MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH. T.S.KAPOOR, ACCOUNTANT MEMBER I.T.A .NO. - 2351 /DEL/20 12 (ASSESSMENT YEAR - 2 008 - 09 ) RIM JHIM ISPAT LTD., 123/360, FAZAL FANJ, KANPUR. PAN - AAACR6582K (APPELLANT) VS DCIT (HQ), CENTRAL - III, NEW D ELHI (RESPONDENT) I.T.A .NO. - 517 /DEL/20 13 (ASSESSMENT YEAR - 2 009 - 10 ) RIM JHIM ISPAT LTD., 123/360, FAZAL FANJ, KANPUR. PAN - AAACR6582K (APPELLANT) VS DCIT , CENTRAL CIRCLE - 19, NEW D ELHI (RESPONDENT) APPELLANT BY S H. P.K.MISHRA, CA RESPONDENT BY SH. VIKRAM SAHAY, SR. DR ORDER PER DIVA SINGH, JM THESE ARE TWO APPEALS FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS DATED 13.03.2012 AND 23.11.2012 OF CIT(A) - XXXIII, NEW DELHI PERTAINING TO 200 8 - 0 9 AND 2009 - 10 ASSESSMENT YEAR S. A T THE TIME OF HEARING THE LD. AR SUBMITTED THAT HE WOULD BE FILING A PAPER BOOK HOWEVER IT WAS POINT ED OUT THAT THE DEFECT POINTED OUT BY THE REGISTRY ON 18.07.2012 HAS NOT BEEN CURED. IT IS SEEN THAT THE APPEAL CAME UP FOR HEARING ON 18.07.2012; 18.12.2012 & 04.11.2013. HOWEVER THE DEFECT REMAIN S UNCURED. THE SAID FACT WAS CONFRONTED TO THE LD. AR INFORMING HIM THAT THE APPEALS WERE LIABLE TO BE DISMISSED IN LIMINE FOR WANT OF CURING THE DATE OF HEARING 05 . 0 3 .2015 DATE OF PRONOUNCEMENT 05 . 0 3 .2015 2 I.T.A .NO. - 2351 /DEL/2012 & 517/DEL/2013 DEFECT. NO OBJECTION WAS VOICED BY THE LD. AR. HOWEVER WHILE DISMISSING THE APPEAL IN LIMINE ON THE GROUND THAT IT IS DEFECTIVE, IT WAS INFORMED THAT LIBERTY IS GRANTED TO THE ASSESSEE, IF SO ADVISED, TO PRAY FOR A RECALL OF THIS ORDER BY WAY A PETITION AS AND WHEN THE ASSESSEE IS ABLE TO DEMONSTRATE THAT THE DEFECT POINTED OUT BY THE REGISTRY HAS BEEN CURED. THE BENCH SO CONSIDERI NG THE PETITION IF SATISFIED THAT THE DEFECT IS CURED MAY RECALL THE ORDER AND DIRECT FOR FIXATION OF ASSESSEE S APPEAL FOR A DECISION ON MERIT. THE SAID ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES. 2. IN THE RESULT THE APPEAL S O F THE ASSESSEE ARE DISMISSED IN LIMINE . THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 0 5 TH OF MARCH 2015 . S D / - S D / - ( T.S.KAPOOR ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 0 5 / 03 /201 5 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI