M/s Himalayan Dairies Pvt. Ltd., Delhi V. ITO, New Delhi

ITA 2411/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97642 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 14-10-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 25-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH. INTURI RAMA RAO, ACCOUNTANT MEMBER I.T.A .NO. - 2411 /DEL/201 3 (ASSESSMENT YEAR - 200 9 - 1 0 ) HIMALAYAN DAIRIES PVT. LTD., 39/1386, CHANDNI CHOWK, DELHI - 110006. PAN - AAA CG4180A (APPELLANT) VS ITO, WARD - 1 2( 4 ), NEW DELHI (RESPONDENT ) APPELLANT BY NONE RESPONDENT BY MS.PRIYANKA SINGH, SR.DR ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 28 .0 2 .201 3 OF CIT(A) - X V, NEW DELHI PERTAINING TO 200 9 - 1 0 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING AN ADJOURNMENT PETITION WAS MOVED BY THE ASSESSEE. THE RECORD SHOWS THAT THE DEFECT POINTED OUT BY THE REGISTRY ON 22.08.2013 IN REGARD TO THE CHALLAN OF THE TRIBUNAL FEE HAS NOT BEEN CURED BY THE A SSESSEE TILL DATE. IT IS FURTHER SEEN THAT ON THE THREE OCCASIONS WHEN THE APPEAL CAME UP FOR HEARING I.E. 25.03.2014; 26.03.2015 AND 18.06.2015 , T HE APPEAL HAS BEEN ADJOURNED ON THE REQUEST OF THE ASSESSEE. IN VIEW OF THESE PECULIAR FACTS AND CIRCUMSTAN CES OF THE CASE WHERE THE ASSESSEE HAS CONSISTENTLY BEEN SEEKING ADJOURNMENT FOR ONE REASON OR THE OTHER AND HAS NOT CARED TO CURE THE DEFECT POINTED OUT BY THE REGISTRY , T HE ADJOURNMENT PETITION MOVED IS REJECTED . THE APPEAL IS DISMISSED IN LIMINE WITH LIBER TY TO THE DATE OF HEARING 14 . 1 0.2015 DATE OF PRONOUNCEMENT 14 . 1 0 .2015 I.T.A .NO. - 2411 / DEL/201 3 PAGE 2 OF 2 ASSESSEE IN CASE IT IS SERIOUS IN PURSUING 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 MOVE D, 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. 3 . AS A RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 14 TH OF OCTOBER 201 5. S D / - S D / - (INTURI RAMA RAO) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14 / 1 0 /2015 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI