M/s Leelavati Somany Education Trust, Rewari V. ACIT, Rewari

ITA 2565/DEL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6446 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 08-11-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 06-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Keywords: Reasonable cause

Judgement Text

I.T.A .NO.-2565/DEL/2016 LEELAVATI SOMANY EDUCATION TRUST VS ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-2 NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-2565/DEL/2016 (ASSESSMENT YEAR-2010-11) LEELAVATI SOMANY EDUCATION TRUST, C/O-NAMAN SHARMA, ADVOCATE, 6863, BAS SITAB RAI, REWARI-123401. PAN-AAATL4026H ( APPELLANT) VS ACIT, REWARI (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH. F.R.MEENA, SR.DR DATE OF HEARING 08 . 11 .2016 DATE OF PRONOUNCEMENT 29 .1 2 .2016 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 16.02.2016 OF CIT(A), ROHTAK PERTAINING TO 201011 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRES ENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER THRICE. IN THE FOURTH ROUND ALSO, NEITHER ANYONE WAS PRESENT NOR ANY ADJOURNMENT APPLICATION HAS BEEN MOVED BY THE ASSES SEE. THE RECORD SHOWS THAT THE PRESENT APPEAL HAS BEEN ADJOURNED ON THE REQUEST OF THE ASS ESSEE, ON THE LAST DATE OF HEARING I.E. 26.09.2016. THE CO-ORDIANTE BENCH WAS PLEASED TO D IRECT THAT NOTICE BY RPAD BE ISSUED. THE REGISTRY ACTING ON THE DIRECTION ISSUED NOTICE ON 06.10.2016 AT THE ADDRESS GIVEN IN COLUMN NO.10 IN THE MEMO OF APPEAL FILED. THE SAID NOTICE HAS NOT COME BACK UNSERVED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES , IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILE D. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. SUPPORT IS DRAWN FROM THE O RDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 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-REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. THE SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 29 TH OF DECEMBER, 2016. SD/- (DIVA SINGH) JUDICIAL MEMBER *AMIT KUMAR* PAGE 2 OF 2 I.T.A .NO.-2565/DEL/2016 LEELAVATI SOMANY EDUCATION TRUST VS ACIT COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI