M/s. Mathur Imports & Exports Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 2923/DEL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6426 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 08-11-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 12-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Keywords: Reasonable cause

Judgement Text

I.T.A .NO.-2923/DEL/2014 MATHUR IMPORTS & EXPORTS PVT.LTD. VS ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-II NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-2923/DEL/2014 (ASSESSMENT YEAR-2009-10) MATHUR IMPORTS & EXPORTS PVT.LTD., 29, NAJAFGARH ROAD, SHIVAJI MARG, NEW DELHI-110015. PAN-AAACM0006B ( APPELLANT) VS ITO, WARD-6(3), NEW DELHI. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH. F.R.MEENA, SR.DR DATE OF HEARING 08 . 11 .2016 DATE OF PRONOUNCEMENT 28.12.2016 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 12.03.2014 OF CIT(A)-IX, NEW DELHI PERT AINING TO 200910 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRES ENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER THRICE. IN THE FOURTH ROUND ALSO, NEITHER ANYONE WAS PRESENT NOR ANY ADJOURNMENT APPLICATION HAS BEEN MOVED BY THE ASSES SEE. IT IS SEEN THAT ON THE LAST DATE OF HEARING I.E. 26.09.2016, THE APPEAL WAS ADJOURNED O N THE WRITTEN REQUEST OF THE ASSESSEES COUNSEL AND THE DATE OF HEARING HAS BEEN NOTED ON B EHALF OF THE ASSESSEE ON THE ADJOURNMENT APPLICATION ON RECORD. DESPITE THIS, T HE ASSESSEE REMAINED UNREPRESENTED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES , IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILE D. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. SUPPORT IS DRAWN FROM THE O RDER OF THE TRIBUNALS 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. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 28 TH OF DECEMBER, 2016. SD/- (DIVA SINGH) JUDICIAL MEMBER *AMIT KUMAR* PAGE 2 OF 2 I.T.A .NO.-2923/DEL/2014 MATHUR IMPORTS & EXPORTS PVT.LTD. VS ITO COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI