M/s Trident Communications Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 2902/DEL/2013

• Counselvise Citation: 290220114 RSA 2013
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2003-2004
• Appeal Filed On: 10-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R S MEENA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: H NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI B.C.MEENA, ACCOUNTANT MEMBER I.T.A .NO.-2902/DEL/ 2013 (ASSESSMENT YEAR-2003-04) TRIDENT COMMUNICATION PVT. LTD., (FORMERLY KNOWN AS RPG RAGING SERVICES LIMITED), 1206, MODI TOWER, 98, NEHRU PLACE, NEW DELHI-110019 P AN-AAACR3457M (APPELLANT) VS DCIT, CIRCLE-15(1), NEW DELHI. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. R.S.MEENA, CIT DR ORDER PER DIVA SINGH, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 28.02.2013 OF CIT(A)-XVIII, NEW DELHI PERTAINING TO 2003-04 AS SESSMENT YEAR. 2. AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BE HALF OF THE ASSESSEE ACCORDINGLY THE APPEAL WAS PASSED OVER. IN THE SEC OND ROUND ALSO, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE RECORDS SHO WS THAT THE ASSESSEE WAS INFORMED IN REGARD TO THE DATE OF HEARING AND REMOV AL OF DEFECTS POINTED OUT WITHIN 10 DAYS FROM THE RECEIPT OF THE DEFECT NOTIC E BY THE REGISTRY ON 12.08.2013 FIXING THE DATE OF HEARING AS 13.11.2013 . IT IS SEEN THAT NO COMPLIANCE IN REGARD TO THE REMOVAL OF THE DEFECTS HAS BEEN MADE. IT IS FURTHER SEEN THAT IN RESPONSE TO THE NOTICE NO ONE HAS PUT IN AN APPEARANCE NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN PLACED BEFORE THE BENCH. IN THESE I.T.A .NO.-2902/DEL/2013 2 CIRCUMSTANCES, WE HAVE NO ALTERNATIVE BUT TO DISMI SS THE APPEAL OF THE ASSESSEE IN LIMINE AS IT CAN BE SAFELY PRESUMED THAT THE ASS ESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. ACCORDINGLY, WE DISMISS THE APP EAL IN LIMINE. WE FIND SUPPORT FROM THE ORDER OF THE TRIBUNALS IN COMMISSI ONER OF INCOME-TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND EST ATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P). IN THE SAID CASE WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT THE HONBLE COURT MADE FOLLOWING OBSERVATIONS IN THEIR ORDER- IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPAR ATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. WE HASTEN 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 AFTER R EMOVAL OF THE DEFECTS ETC. REQUEST FOR A DECISION ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 13 TH OF NOVEMBER 2013. SD/- SD/- (B.C.MEENA) (D IVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBE R DATED:- 13/11/2013 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSIS TANT REGISTRAR ITAT NEW DELHI