M/s. Vocational Education Foundation, New Delhi V. CIT (A)-I, Noida

ITA 2913/DEL/2015

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7052 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 10-11-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 11-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Keywords: Reasonable cause

Judgement Text

I.T.A .NO.-2913/DEL/2015 VOCATIONAL EDUCATION FOUNDATION VS JCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-II NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-2913/DEL/2015 (ASSESSMENT YEAR-2010-11) VOCATIONAL EDUCATION FOUNDATION, C/O-SH. RASIK MAKKAR, CA, N-59, G.K.-I, NEW DELHI. PAN-AATV0779R ( APPELLANT) VS JCIT, RANGE-1, NOIDA. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH. F.R.MEENA, SR.DR DATE OF HEARING 10 . 11 .2016 DATE OF PRONOUNCEMENT 09 . 01 .201 7 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 06.02.2015 OF CIT(A)-I, NOIDA PERTAININ G TO 201011 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, AN ADJOURNMENT PETITION WAS MOVED ON BEHALF OF THE ASSESSEE. THE RECORD SHOWS THAT THE REGISTRY H AS POINTED A DEFECT ON 21.11.2015 WHICH TILL DATE HAS NOT BEEN CURED. THE COUNSEL AP PEARING ON BEHALF OF THE ASSESSEE WAS REQUIRED TO ADDRESS THE REASONS FOR THE DEFECT REMA INING NOT CURED. THE RECORD FURTHER SHOWS THAT THE APPEAL CAME UP FOR HEARING ON 25.07. 2016; 08.09.2016; 14.09.2016; AND 19.09.2016 DESPITE THIS THE DEFECT REMAINS NOT CURE D. IN THESE CIRCUMSTANCES, THE PETITION MOVED IS UNSIGNED AND IN THE ABSENCE OF ANY REPRESE NTATION ON BEHALF OF THE ASSESSEES COUNSEL WHEREIN THE DEFECT HAS ALSO NOT BEEN CURED. ACCORDINGLY, IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. ACCORDINGL Y IN THE ABSENCE OF ANY REPRESENTATION OR PETITION SEEKING TIME, THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE TRI BUNALS IN COMMISSIONER OF INCOME-TAX VS. MULTIPLAN 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 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. PAGE 2 OF 2 I.T.A .NO.-2913/DEL/2015 VOCATIONAL EDUCATION FOUNDATION VS JCIT 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. . THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 09 TH OF JANUARY 2017. SD/- (DIVA SINGH) JUDICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI