M/s. Sahara India Commercial Corporation Ltd., Kolkata V. DCIT, New Delhi

ITA 2455/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6778 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 21-07-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 22-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.L.P.SAHU, ACCOUNTANT MEMBER I.T.A .NO.-2455/DE L/2014 (ASSESSMENT YEAR-2006-07) SAHARA INDIA COMMERCIAL CORPORATION LTD., SAHARA INDIA SADAN, 2A SHAKESPEARE SARANI, KOLKATA-700071. PAN-AADCS6118F (APPELLANT) VS DCIT, CENTRAL CIRCLE-6, NEW DELHI (RESPONDENT) A SSESSEE BY NONE REVENUE BY SH.SANJAY KUMAR, CIT DR ORDER PER DIVA SINGH, JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 05.03.2014 OF CIT(A) -1, NEW DELHI PERTAINING TO 2006-07 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, NO ONE WAS PRESENT ON BEHALF OF THE ASS ESSEE AT THE TIME OF HEARING. THE REVENUE HAS MOVED AN ADJOURNMENT PETIT ION FOR SEEKING TIME. THE APPEAL WAS PASSED OVER TWICE. EVEN IN THE THIRD ROU ND, THE POSITION REMAINED THE SAME. NEITHER ANYONE WAS PRESENT NOR ANY REQUES T FOR ADJOURNMENT HAS BEEN PLACED BEFORE US. THE RECORD FURTHER SHOWS THA T THE NOTICE HAS BEEN SENT TO THE ASSESSEE ON 24.05.2016 AT THE ADDRESS INDICATED IN COLUMN NO.10, DESPITE THIS THE ASSESSEE REMAINED UNREPRESENTED. THE SAID NOTICE HAS NOT BEEN RETURNED AS UNSERVED. IN THE AFORE-MENTIONED PECUL IAR FACTS AND CIRCUMSTANCES OF THE CASE IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE OR DATE OF HEARING 21.07.2016 DATE OF PRONOUNCEMENT .07.2016 I. T.A .NO.-2455/DEL/2014 PAGE 2 OF 2 PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED TH AT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS D RAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME-TAX VS. MULTI P LAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. C WT: 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-REPR ESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVISED TO PR AY FOR A RECALL OF THIS ORDER. THE SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING IT SELF IN THE OPEN COURT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 25 TH OF JULY, 2016. SD/- SD/- (L.P.SAHU) (DIVA SINGH) (ACCOUNTANT MEMBER) JUDICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTA NT REGISTRAR ITAT NEW DELHI