M/s. Vishwanath Fincap (P) Ltd., New Delhi V. DCIT, New Delhi

ITA 2631/DEL/2014

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4123 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 07-11-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 01-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: F R MEENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-II NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-2631/DEL/2014 (ASSESSMENT YEAR-2004-05) VISHWANATH FINCAP P.LTD., SH. KUNJ, B-1, BRIJWASAN ROAD, BRIJWASAN, NEW DELHI-110061. PAN-AAACV3916H ( APPELLANT) VS DCIT, CIRCLE-17(1), NEW DELHI. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH.F.R.MEENA, SR.DR DATE OF HEARING 07 . 1 1 .2016 DATE OF PRONOUNCEMENT 17 .11.2016 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 18.03.2014 OF THE CIT(A)-19, NEW DELHI PERTAINING TO 2004-05 ON VARIOUS GROUNDS. 2. HOWEVER AT THE TIME OF HEARING, NO ONE WAS PRESE NT ON BEHALF OF THE ASSESSEE AND AN ADJOURNMENT PETITION WAS MOVED ON BEHALF OF THE ASSESSEE, STATING THAT THE COUNSEL HANDLING THE CASE IS OUT OF COUNTRY. THE RECORD SH OWS THAT IN REGARD TO THE PRESENT APPEAL, THE REGISTRY HAS POINTED OUT A DEFECT ON 09.03.2015 AND ON EACH OF THESE DATES THEREAFTER I.E 13.06.2016; 09.08.2016; AND 19.09.2016 THE APPE AL HAS BEEN ADJOURNED ON THE WRITTEN REQUEST OF THE ASSESSEE. DESPITE THIS, THE DEFECTS REMAIN NOT CURED TILL DATE. ACCORDINGLY, IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE AND THE ADJOURNMENT PETITION IS REJECTED. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME-TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKA R VS. CWT: 223 ITR 480 (M.P). WHILE SO HOLDING LIBERTY IS GIVEN TO THE ASSESSEE TO PRAY FOR A RECALL OF THIS ORDER ON THE UNDERTAKING THAT THE DEFECT SHALL BE CURED INCASE T HE ASSESSEE IS SERIOUS IN PURSUING THE PRESENT APPEAL. THE SAID ORDER WAS PRONOUNCED ON T HE DATE OF HEARING ITSELF IN THE OPEN COURT. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 17 TH OF NOVEMBER, 2016. SD/- (DIVA SINGH) JUDICIAL MEMBER *AMIT KUMAR* I.T .A .NO.-2631/DEL/2014 PAGE 2 OF 2 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI