Devesh Bhatia, New Delhi V. Addl. CIT, New Delhi

ITA 3174/DEL/2014

• Counselvise Citation: 317420114 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: 2007-2008
• 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. - 31 74 /DEL/201 4 (ASSESSMENT YEAR - 200 7 - 08 ) DEVESH BHATIA, E - 47, IIND FLOOR, NARAINA VIHAR, NEW DELHI - 110028. PAN - A FDPB4731P (APPELLANT) VS ADDL. C IT, RANGE - 13, NEW DELHI (RESPONDENT ) APPELLANT BY NONE RESPONDENT BY SH.AM R IT LAL, SR.DR ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE ASSAIL ING THE CORRECTNESS OF THE ORDER DATED 06 .0 2 .2014 OF CIT(A) - XVI , DELHI PERTAINING TO 2007 - 0 8 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING , NO ONE WAS PRESENT ON BEHALF OF THE AS SESSEE. THE RECORD SHOWS THAT THE APPEAL CAME UP FOR HEARING ON AN EARLIER DATE I.E 21.09.2015 ON WHICH DATE ALSO THE ASSESSEE REMAINED UNREPRESENTED. AFTER PASSING OVER THE APPEAL TWICE SINCE EVEN IN THE THIRD ROUND, THE POSITION REMAINED THE SAME AS NEI THER THE ASSESSEE WAS REPRESENTED NOR ANY ADJOURNMENT APPLICATION HAS BEEN RECEIVED. 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 74 / 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 ABLE 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