All Grow Finance & Investment Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 264/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7862 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-03-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 13-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K K JAISWAL
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A .NO.-264/DEL /2014 (ASSESSMENT YEAR-2010-11) ALL GROW FINANCE & INVESTMENT PVT.LTD., 202, FIRST FLOOR, OKHLA INDUSTRIAL AREA, PHASE-III, NEW DELHI-110020. PAN-AAACA4941P (APPELLANT) VS DCIT, CIRCLE-1(1), NEW DELHI (RESPONDENT) A SSESSEE BY SH. TARUN RO HTAGI, CA R EVENUE BY SH. K.K.JAISWAL, SR. DR ORDER PER DIVA SINGH, JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 11.10.2013 OF CIT(A)-IV, NEW DEL HI PERTAINING TO 2010-11 ASSESSMENT YEAR ON VARIOUS GROUNDS. AT THE TIME OF HEARING, AN ADJOURNMENT PETITION WAS MOVED ON BEHALF OF THE ASSESSEE REQUES TING FOR TIME IN ORDER TO FILE ADDITIONAL EVIDENCE. THE LD. AR APPEARING ON BEHALF THE ASSESSEE WAS REQUIRED TO ADDRESS WHY THE APPEAL SHOULD NOT BE DISMISSED AS T HE DEFECT POINTED OUT BY THE REGISTRY ON 28/08/2014 TILL DATE REMAINS NOT CURED. FROM THE RECORD IT WAS POINTED OUT TO THE LD.AR THAT THE APPEAL WAS FIXED FOR HEARING ON 15/09/2015 ON WHICH DATE IT WAS ADJOURNED AS THE BENCH WAS NOT FU NCTIONAL; THEREAFTER THE APPEAL CAME UP FOR A HEARING ON 15/01/2016 AND ON THE SAID DATE IT WAS ADJOURNED ON THE REQUEST OF THE ASSESSEE. IN THE CIRCUMSTANCES T HE LD. AR WAS REQUIRED TO ADDRESS WHY THE APPEAL OF THE ASSESSEE SHOULD NOT B E DISMISSED IN LIMINE AS NEITHER THE DEFECT POINTED OUT BY THE REGISTRY HAS BEEN CURED TILL DATE NOR HAS THE ASSESSEE HAS MADE ANY ATTEMPT TO FILE A PAPER BOOK TILL DATE DESPITE THE FACT THAT THE APPEAL HAS BEEN FILED ON 13/01/2014. IN THE ABS ENCE OF ANY EXPLANATION, THE DATE OF HEARING 15.03.2016 DATE OF PRONOUNCEMENT 03.05.2016 I.T.A .NO.-264/DEL/2014 PAGE 2 OF 2 ADJOURNMENT PETITION MOVED BY THE ASSESSEE IS DISMI SSED IN LIMINE AS THE FACT THAT THE DEFECT HAS NOT BEEN CURED TILL DATE MAY INDICAT E THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. BEFORE PARTING, WE A DD THAT IN CASE IT IS DEEMED FIT BY THE ASSESSEE TO PURSUE THE APPEAL FILED THEN IT MUST DEMONSTRATE ITS SERIOUSNESS BY TAKING CORRECTIVE STEPS TO CURE THE DEFECT POINTED OUT BY THE REGISTRY. CONSIDERING THE REQUEST IF SO MADE AND I F SO SATISFIED THE CO-ORDINATE BENCH CONSIDERING THE PETITION MAY DIRECT A RECALL OF THIS ORDER. 2. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE I S DISMISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 03 O F MAY, 2016. SD/- SD/- (PRASHANT MAHARISHI) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 03/05/2016 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASS ISTANT REGISTRAR ITAT NEW DELHI