Paras Traders Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 2696/DEL/2010

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7085 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 15-11-2016
• Assessment Year: 1997-1998
• Appeal Filed On: 03-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Keywords: Reasonable cause

Judgement Text

I.T.A .NO.-2696 & 2697/DEL/2010 PARAS TRADERS PVT.LTD. VS ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.A.N.MISHRA, ACCOUNTANT MEMBER I.T.A .NO.-2696 & 2697/DEL/2010 (ASSESSMENT YEAR-1997-98 & 1998-99) PARAS TRADERS PVT.LTD., 108, ANSAL BHAWAN, 16, K.G.MARG, NEW DELHI. PAN-AACCP6056G ( APPELLANT) VS ITO, WARD-14(1), NEW DELHI. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH. F.R.MEENA, SR.DR DATE OF HEARING 15 . 11 .2016 DATE OF PRONOUNCEMENT 10 . 01 .201 7 ORDER PER DIVA SINGH, JM BOTH THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 03.03.2010 OF CIT(A)-XVII, NEW DELHI PE RTAINING TO 1997-98 & 1998-99 ASSESSMENT YEARS ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRE SENT ON BEHALF OF THE ASSESSEE. THE APPEALS WERE PASSED OVER TWICE. IN THE THIRD ROUND ALSO, THE POSITION REMAINED THE SAME NEITHER THE ASSESSEE WAS PRESENT NOR ANY REQUEST FO R ADJOURNMENT HAS BEEN MOVED. THE RECORD SHOWS THAT ON THE LAST DATE OF HEARING ALSO I.E. 11.08.2016, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. SIMILARLY ON 05.05.2016, I T WAS ADJOURNED ON THE REQUEST OF THE ASSESSEE. IN THESE CIRCUMSTANCES, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEALS AND THE APP EALS ARE DISMISSED IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISS IONER OF INCOME-TAX VS. MULTIPLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJ IRAO 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 APPEALS OF THE ASSESSEE ARE D ISMISSED IN LIMINE. . THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 10 TH OF JANUARY 2017. SD/- SD/- (A.N.MISHRA) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER *AMIT KUMAR* PAGE 2 OF 2 I.T.A .NO.-2696 & 2697/DEL/2010 PARAS TRADERS PVT.LTD. VS ITO COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI