M/s. Swen Television Ltd., New Delhi V. ACIT, New Delhi

ITA 2705/DEL/2012

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7032 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 02-01-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 04-06-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.S. RANA
• Keywords: Reasonable cause
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH G NEW DELHI BEFORE : SHRI H.S. SIDHU , JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 2705/DEL./2012 ASSTT. YEAR : 2006 - 07 SWEN TELEVISION LTD., VS. ACIT, CENTRAL CIRCLE - 9, (NOW M/S. SWEN REALTY & MEDIA LTD.), NEW DELHI. H - 108, IIND FLOOR, NEW ASIATIC BLDG. CONNAUGHT PLACE, NEW DELHI. (PAN: AAKCS 4209 E) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. S.S. RANA, CIT/DR DATE OF HEARING : 11.01.2017 DATE OF PRONOUNCEMENT : 11 .01.2017 ORDER PER L.P. SAHU, ACCOUNTANT MEMBER: TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 05.03.2012 PASSED BY LEARNED CIT(A) - XXXIII, DELHI FOR ASSESSMENT YEAR 2006 - 07. 2. AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE DESPITE THE DATE OF HEARING IN TH IS APPEAL WAS FIXED ON THE VERBAL REQUEST OF THE ASSESSEE S COUNSEL AND ITS INFORMATION WAS GIVEN IN THE OPEN COURT. NO REQ UEST FOR ADJOURNMENT HAS ALSO COME ON RECORD. THEREFORE, IT CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEAL. IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL OF THE ITA NO. 2705/DEL./2012 2 ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI PLAN INDIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. BEFORE PARTING, WE THINK IT APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE I S ABLE TO SHOW REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARING, THEN IT MAY, IF SO ADVISED, PRAY FOR RECALL OF THIS ORDER AND DECISION ON MERITS. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 11.01.2017 . SD/ - SD/ - ( H.S. SIDHU ) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 11.01.2017 *AKS/ - 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