Praveen Kumar, Muzaffarnagar V. ITO, Shamli

ITA 3160/DEL/2014

• Counselvise Citation: 316020114 RSA 2014
• Duration Of Justice: 1 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 21-09-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 22-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO. - 3160 /DEL/201 4 (ASSESSMENT YEAR - 2009 - 10 ) PRAVEEN KUMAR, C/O - PREM PRAKASH, ADVOCATE, 183/2, NORTH CIVIL LINES, MUZAFFARNAGAR - 251001. PAN - AJNPP6593K (APPELLANT) VS ITO, WARD - 1, SHAMLI (U.P.) (RESPONDENT ) APPELLANT BY NONE RESPONDENT BY SH.AM R IT LAL, SR.DR ORDER BY THE PRESENT APPEAL THE ASSESSEE ASSAILS THE CORRECTNESS OF THE ORDER DATED 29.01.2014 OF CIT(A), MUZAFFARNAGAR PERTAINING TO 2009 - 10 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING , NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER TWICE. IN THE THIRD ROUND ALSO, THE POSITION REMAINED THE SAME. THE RECORD SHOWS THAT ON AN EARLIER OCCASION I.E. ON 21.09.2015 , ALSO NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE D ESPITE ISSUANCE OF NO TI CE. 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. ACCORDINGLY 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 TRIBUNALS IN COMMISSIONER OF INCOME - TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P). DATE OF HEARING 22 .0 9 .2015 DATE OF PRONOUNCEMENT 22 .0 9 .2015 I.T.A .NO. - 31 60 / DEL/201 4 PAGE 2 OF 2 3. BEFORE PARTING IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IF SO ADVISED AND CONSIDER S APPROPRIATE IT WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER AND PRAY FOR A DECISION ON MERIT IN CASE THE ASSESSEE IS A BLE TO SHOW BY WAY OF A PETITION THAT THERE WAS A REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARING. 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 IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 22 ND OF SEPTEMBER , 2015. S D / - (DIVA SINGH) JUDICIAL MEMBER DATED: 22 /09 /2015 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI