M/s Real Conergy (I) Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 2676/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 86838 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 05-03-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 03-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SAHAY
• Keywords: Reasonable cause
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH. T.S.KAPOOR, ACCOUNTANT MEMBER I.T.A .NOS. - 2676 & 2677 /DEL/201 3 (ASSESSMENT YEARS - 2008 - 09 & 2009 - 10 ) M/S REAL CONERGY (I) PVT. LTD., S - 12, 2 ND FLOOR, UPHAAR COMMERCIAL COMPLEX, GREEN PARK EXTENSION, NEW DELHI - 110016 P AN - AADCR3480R (APPELLANT) VS ITO, WARD - 15(2), NEW DELHI. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH.VIKRAM SAHAY, SR. DR ORDER PER DIVA SINGH, JM TH E S E ARE TWO APPEAL S FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDER S DATED 11.02.2013 & 13.02.2013 OF C IT(A) - XVIII , NEW DELHI PERTAINING TO 2008 - 09 & 2009 - 10 ASSESSMENT YEARS . 2. HOWEVER, AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER TWICE. DESPITE THIS FACT NEITHER ANYONE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN PLACED BEFORE US. THE RECORD SHOWS THAT THE NOTICE HAS BEEN SEN T TO THE ASSESSEE ON 09.02.2015 AT THE ADDRESS INDICATED IN COLUMN NO. - 10 IN THE MEMO OF APPEAL PROVIDED BY THE ASSESSEE. THE RECORD FURTHER SHOWS THAT THE APPEAL CAME UP FOR HEARING ON 04.11.2013 ON WHICH DATE NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. IN THE ABSENCE OF ANY PETITION SEEKING TIME AND REPRESENTATION ON THE PART OF THE ASSESSEE, I N THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES IT CAN BE SAFELY DATE OF HEARING 05 . 0 3 .2015 DATE OF PRONOUNCEMENT 05 . 0 3 .2015 2 I.T.A .NO S . - 2676 & 2677 /DEL/201 3 PRESUMED THAT TH E ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. 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 HOLKAR VS. CWT: 223 ITR 480 (M.P). 3. BEFORE PARTING IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARING THEN IT MAY IF SO ADVISED PRAY FOR A RECALL OF THIS ORDER AND DECISIONS ON MERITS. THE SAID O RDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 4. AS A RESULT, THE APPEAL S OF THE ASSESSEE ARE DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 05 TH OF MARCH 2015 . SD/ - SD/ - ( T.S.KAPOOR ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 05 / 03 /201 5 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI