Advance Marketing & Trading Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 2930/DEL/2013

• Counselvise Citation: 293020114 RSA 2013
• Duration Of Justice: 1 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 02-12-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 13-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH. T.S.KAPOOR, ACCOUNTANT MEMBER I.T.A .NO. - 2930 /DEL/201 3 (ASSESSMENT YEAR - 2 005 - 06 ) M/S ADVANCE MARKETING & TRADING PVT. LTD., 511/2/1, RAJOKRI, NEW DELHI - 110038. P AN - AACCA4966G (APPELLANT) VS CIT(A) - IV, C.R. BUILDING, I.P.ESTATE, NEW DELHI. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY MS. Y.KAKKAR, DR ORDER PER DIVA SINGH, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 1 9 . 02.2013 OF CIT(A) - I V , NEW DELHI PERTAINING TO 200 5 - 0 6 ASSESSMENT YEAR. 2. HOWEVER, AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER. IN THE SECOND ROUND ALSO THE POSITION REMAINED THE SAME. NEITHER ANYONE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT WAS PLACED BEFORE THE BENCH. THE RECORD SHOWS THAT NOTICE DATED 01.09.2014 WAS ISSUED ON 18.11.2014 AT THE ADDRESS MENTIONED IN COLUMN NO. 10 IN THE MEMO OF APPEAL FILED BY THE ASSESSEE. THE RECORD FURTHER SHOWS THAT REGISTRY HAS POINTED OUT CERTAIN DEFECTS ON 21.08.2013 WHICH HA VE NOT BEEN CURED BY THE ASSESSEE. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES IT CAN BE SAFELY PRESUMED THAT THE ASS ESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME - TAX VS. MULTI 2 I.T.A .NO. - 2930/DEL/2013 PLAN 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 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 DECISIONS ON MERITS. THE SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 4. AS A RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 02 ND OF DECEMBER 2014. SD/ - SD/ - ( T.S.KAPOOR ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 02 / 12 /2014 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI