M/s. Ma Sharda Educational Society, Ghaziabad V. Addl. CIT, Ghaziabad

ITA 3089/DEL/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6572 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 22-12-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 30-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

I.T.A .NO.-3089/DEL/2016 M/S SHARDA EDUCATIONAL SOCIETY VS ADDL. CIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-I NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-3089/DEL/2016 (ASSESSMENT YEAR-2010-11) M/S. SHARDA EDUCATIONAL SOCIETY, C/O-AKHILESH KUMAR, ADVOCATE, CHAMBER NO.206-07, ANSAL SATYAM, RDC RAJ NAGAR, GHAZIABAD. PAN-AABTM9201E ( APPELLANT) VS ADDL. CIT, RANGE-1, GHAZIABAD. (RESPONDENT) ASSESSEE BY NONE REVENUE BY NONE DATE OF HEARING 22 . 12 .2016 DATE OF PRONOUNCEMENT 16 . 02 .201 7 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 28.03.2016 OF CIT(A), GHAZIABAD PERTAIN ING TO 2010-11 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRE SENT ON BEHALF OF THE ASSESSEE AND THE REVENUE. THE APPEAL WAS PASSED OVER TWICE. IN THE THIRD ROUND ALSO, THE POSITION REMAINED THE SAME AS NEITHER THE ASSESSEE WAS PRESE NT NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN MOVED. THE RECORD SHOWS THAT ON THE LAST D ATE OF HEARING I.E. 17.11.2016, THE APPEAL WAS ADJOURNED TO 22.12.2016. IN THESE CIRCUM STANCES, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PR ESENT APPEAL AND THE APPEAL IS DISMISSED IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER 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 16 TH OF FEBRUARY 2017. SD/- (DIVA SINGH) JUDICIAL MEMBER *AMIT KUMAR* PAGE 2 OF 2 I.T.A .NO.-3089/DEL/2016 M/S SHARDA EDUCATIONAL SOCIETY VS ADDL. CIT COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI