Mr. Ram Narain Mehta, Delhi V. ITO, New Delhi

ITA 2940/DEL/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4132 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 04-10-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 24-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

I.T.A .NO.-2940/DEL/2016 RAM NARAIN MEHTA VS ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-2 NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-2940/DEL/2016 (ASSESSMENT YEAR-2007-08) RAM NARAIN MEHTA, 203-204, VIKAS SURYA PLAZA, NEAR RANI BAGH, PITAMPURA, DELHI-110034. PAN-AIZPM6013G ( APPELLANT) VS ITO, WARD-19(3), NEW DELHI. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH.ANIL KUMAR SHARMA, SR.DR DATE OF HEARING 04 . 1 0.2016 DATE OF PRONOUNCEMENT 17 .11.2016 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 31.03.2016 OF THE CIT(A)-12, NEW DELHI PERTAINING TO 2007-08 ON VARIOUS GROUNDS. 2. HOWEVER AT THE TIME OF HEARING, NO ONE WAS PRESE NT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER TWICE. EVEN IN THE THIRD ROU ND, THE POSITION REMAINED THE SAME. THE RECORD SHOWS THAT THE NOTICE HAS BEEN SENT TO T HE ASSESSEE ON 30.08.2016 AT THE ADDRESS INDICATED IN COLUMN NO.10, HAS COME BACK UN SERVED WITH THE COMMENT NO SUCH PERSON. ACCORDINGLY IN THE PECULIAR FACTS AND CIRC UMSTANCES OF THE CASE, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUI NG THE APPEAL FILED. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. SUPP ORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME-TAX VS. MULTI P LAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 IT R 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 17 TH OF NOVEMBER, 2016. SD/- (DIVA SINGH) JUDICIAL MEMBER *AMIT KUMAR* PAGE 2 OF 2 I.T.A .NO.-2940/DEL/2016 RAM NARAIN MEHTA VS ITO COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI