M & M Estate Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 2547/DEL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3695 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 27-06-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 28-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `E: NEW DELHI BEFORE SHRI C.L.SETHI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T. A. NO.2547/DEL/2010 ASSESSMENT YEAR : 2004-05 M & M ESTATE PVT. LTD., INCOME-TAX OFFICER, 74, HEMKUNT COLONY, VS. WARD 6(1), NEW DELHI . NEW DELHI. PAN: AAACM1543P (APPELLANT) (RESPONDENT) APPELLANT BY: NONE. RESPONDENT BY: MS. Y. KAKKAR, SR. DR. O R D E R PER C.L. SETHI, JUDICIAL MEMBER: THE ASSESSEE IS IN APPEAL AGAINST THE ORDER DATED 2 .03.2010 PASSED BY THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) PE RTAINING TO THE ASSESSMENT YEAR 2004-05. 2. IN THIS CASE, THE ASSESSEES COUNSEL HAD APPEARE D BEFORE THE BENCH ON 13.09.2010, WHEN THE MATTER WAS ADJOURNED TO 2.11.2 010 AT THE REQUEST OF THE ASSESSEES COUNSEL. PARTIES WERE INFORMED ACCO RDINGLY. 3. AGAIN, ON 2.11.2010, THE MATTER WAS ADJOURNED TO 11.11.2010 AT THE REQUEST OF THE ASSESSEES COUNSEL. ON 11.11.2010, THE LEARNED COUNSEL FOR THE ASSESSEE FILED PAPER BOOK BEFORE THE TRIBUNAL A ND COPY WAS GIVEN TO THE 2 LEARNED DEPARTMENTAL REPRESENTATIVE. SINCE PAPER B OOK WAS FILED ON THE DATE OF HEARING, THE MATTER WAS ADJOURNED TO 6.01.2 011 WHICH WAS INFORMED TO BOTH THE PARTIES. THEREAFTER THE BENCH DID NOT FUNCTION AND ULTIMATELY THIS APPEAL CAME TO BE FIXED ON 27.06.2011. A NOTI CE OF HEARING FIXING THE CASE ON 27.06.2011 WAS SENT TO THE ASSESSEE ON 26.0 4.2011, WHICH HAS NOT BEEN RETURNED UN-SERVED. THE ASSESSEE HAS NOT TAKE N ANY STEPS TO PURSUE THIS APPEAL. WE, THEREFORE, DISMISS THIS APPEAL FOR WAN T OF PROSECUTION. HOWEVER, THE ASSESSEE SHALL BE AT LIBERTY TO MAKE A N APPLICATION SEEKING RESTORATION OF THIS APPEAL FOR DECISION ON MERITS B Y SHOWING SUFFICIENT AND REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBU NAL ON 27 TH JUNE, 2011, WHICH APPLICATION SHALL BE DISPOSED OF AS PER LAW. WE ORDER ACCORDINGLY. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED FOR WANT OF PROSECUTION. 5. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT I MMEDIATELY AFTER THE HEARING WAS OVER ON 27 TH JUNE, 2011. SD/- SD/- (SHAMIM YAHYA) (C.L. SETHI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27 TH JUNE, 2011. 3 ITA NO.2547/DEL/2010. COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR, ITAT.