M/s Anand Infracon Ltd., Kashipur V. JCIT, Kashipur

ITA 2799/DEL/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6821 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 16-11-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 16-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Keywords: Reasonable cause

Judgement Text

I.T.A .NO.-2799/DEL/2016 ANAND INFRACON LTD. VS JCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-II NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-2799/DEL/2016 (ASSESSMENT YEAR-2011-12) ANAND INFRACON LTD., JASPUR KHURD, KASHIPUR. PAN-AABCA5009M ( APPELLANT) VS JCIT, KASHIPUR. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH.F.R.MEENA, SR.DR DATE OF HEARING 16.11.2016 DATE OF PRONOUNCEMENT 01 . 0 2 .201 7 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 16.03.2016 OF CIT(A), HALDWANI PERTAINI NG TO 2011-12 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRE SENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER TWICE. IN THE THIRD ROUND A LSO, 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 I.E. 29.09.2016, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THEREAFTER, ON THE ORDER SHEET, S OMEONE BY THE NAME OF SH. JANKI RAMAN MISHRA HAS NOTED THE NEXT DATE OF HEARING ON BEHALF OF THE ASSESSEE. IT IS FURTHER SEEN THAT NO POWER OF ATTORNEY HAS BEEN EXECUTED IN FAVOUR OF ANYONE BY THE ASSESSEE. IN THESE CIRCUMSTANCES, IT CAN BE SAFELY PRESUMED T HAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL AND THE APPEAL IS DISMI SSED IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOM E-TAX VS. MULTIPLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR V S. 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 APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. . THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 01 ST OF FEBRUARY 2017. SD/- (DIVA SINGH) JUDICIAL MEMBER *AMIT KUMAR* PAGE 2 OF 2 I.T.A .NO.-2799/DEL/2016 ANAND INFRACON LTD. VS JCIT COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI