Smt. Ranu Khan, New Delhi V. ITO, New Delhi

ITA 2489/DEL/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 74250 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 12-02-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 23-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

I.T.A .NO.-4876/DEL/2013 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI T.S.KAPOOR, ACCOUNTANT MEMBER I.T.A .NO.-2489/DEL/2012 (ASSESSMENT YEAR-2006-07) SMT. RANU KHAN, 1/008, KIRTI APARTMENT, MAYUR VIHAR, PHASE-I, NEW DELHI-110092. PAN-AHGPK7695E (APPELLANT) VS ITO, WARD-41(4), MAYUR BHAWAN, NEW DELHI (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: MS. MEENAKSHI VOHRA, SR . DR ORDER PER DIVA SINGH, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 21.02.2012 OF CIT(A)-XXI, NEW DELHI PERTAINING TO 2006-07 ASS ESSMENT YEAR. HOWEVER AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF O F THE ASSESSEE. THE APPEAL WAS PASSED OVER . IN THE SECOND ROUND ALSO THE POS ITION REMAINED THE SAME. THE RECORD SHOWS THAT NOTICE FOR THE DATE OF HEARING TO DAY I.E 12.02.2014 WAS SENT TO THE ASSESSEE ON 05.12.2013 TO THE ADDRESS INDICATED IN COLUMN NO-10 OF FORM NO-36. IT IS SEEN THAT NEITHER ANYONE IS PRESENT N OR ANY REQUEST FOR ADJOURNMENT HAS BEEN PLACED BEFORE THE BENCH. IN THESE CIRCUM STANCES, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUI NG THE PRESENT APPEAL. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND THE ASSESSEES N ON-REPRESENTATION IN THE BACKGROUND DISCUSSED CLEARLY DEMONSTRATES THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. ACCORDINGLY, WE DISM ISS THE APPEAL IN LIMINE. WE FIND SUPPORT FROM THE ORDER OF THE TRIBUNALS IN COM MISSIONER OF INCOME-TAX VS. I.T.A .NO.-4876/DEL/2013 2 MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND EST ATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P). IN THE SAID CASE WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT THE HONBLE COURT MADE FOLLOWING OBSERVATIONS IN THEIR ORDER- IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION O F THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT B OUND TO ANSWER THE REFERENCE. 2. WE HASTEN TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-REPRESENTATION ON THE DATE OF HEARING THEN IT MAY IF SO ADVISED PRAY FOR A RECALL OF THIS ORDER AND DECISIO NS ON MERITS. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 11 TH OF MARCH 2014. SD/- SD/- (T.S.KAPOOR) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED:11 /03/2014 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT RE GISTRAR ITAT NEW DELHI