M/s. Era Infrastructure (I) Ltd., Noida V. DCIT, New Delhi

ITA 2593/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2964 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 09-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S R SENAPATI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH DELHI BENCH DELHI BENCH DELHI BENCH E EE E NEW DELHI NEW DELHI NEW DELHI NEW DELHI BEFORE : BEFORE : BEFORE : BEFORE : SHRI SHRI SHRI SHRI BHAVNESH SAINI BHAVNESH SAINI BHAVNESH SAINI BHAVNESH SAINI, , , , JUDICIAL MEMBER & JUDICIAL MEMBER & JUDICIAL MEMBER & JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER SHRI L.P. SAHU, ACCOUNTANT MEMBER SHRI L.P. SAHU, ACCOUNTANT MEMBER SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 2593 2593 2593 2593/DEL./201 /DEL./201 /DEL./201 /DEL./2016 66 6 ASSTT. YEAR : ASSTT. YEAR : ASSTT. YEAR : ASSTT. YEAR : 20 2020 2011 1111 11- -- -12 1212 12 ERA INFRASTRUCTURE (I) LTD. VS. DCIT B-24, CENTRAL CIRCLE-17 SECTOR-3, NEW DELHI NOIDA PIN - (PAN: AACCE0291J) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. S.R.SENAPATI, SR. DR DATE OF HEARING : 14.03.2018 DATE OF PRONOUNCEMENT : 14.03.2018 ORDER ORDER ORDER ORDER PER L.P. SAHU, ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 31.03.2016 PASSED BY LEARNED CIT(A)-27, NEW DELHI FOR ASSESSMENT YEAR 2011-12. 2. THE NOTICE FOR HEARING ON 14.03.2018 HAD BEEN SE NT BY THE REGISTERED POST ON THE GIVEN ADDRESS BY THE ASSESSEE AT SERIAL NO. 10 OF FORM NO. 36 WHICH HAS NOT BEEN RETURNED BY THE POSTAL AUTHORITY . AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE AND NO REQUEST FOR ADJOURNMENT HAS ALSO COME ON RECORD. THEREFORE, IT CAN BE SAF ELY INFERRED THAT THE ASSESSEE ITA NO. 2593/DEL./2016 2 IS NOT SERIOUS IN PURSUING ITS APPEAL. IN THE CIRCU MSTANCES, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL OF THE ASSESS EE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI PLAN IN DIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUK OJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. BEFORE PARTING, WE THINK IT APPROPRIATE TO ADD T HAT IN CASE THE ASSESSEE IS ABLE TO SHOW REASONABLE CAUSE FOR NON-REPRESENTA TION ON THE DATE OF HEARING, THEN IT MAY, IF SO ADVISED, PRAY FOR RECAL L OF THIS ORDER AND DECISION ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 14.03.20 18. SD/- SD/- ( (( (BHAVNESH SAINI) BHAVNESH SAINI) BHAVNESH SAINI) BHAVNESH SAINI) (L.P. SAHU) (L.P. SAHU) (L.P. SAHU) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 14.03.2018 *BINITA* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI ITA NO. 2593/DEL./2016 3 DATE INITIAL 1. DRAFT DICTATED ON 14.03 .2018 PS 2. DRAFT PLACED BEFORE AUTHOR 14 .0 3 .2018 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON 14 .0 3 .2018 PS 7. FILE SENT TO THE BENCH CLERK 14 .0 3 .2018 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.