Sh. Satish Kumar Gupta, New Delhi V. ACIT, New Delhi

ITA 318/DEL/2014

• Counselvise Citation: 31820114 RSA 2014
• Duration Of Justice: 1 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 10-09-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 17-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR B R R KUMAR
• 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. - 318 /DEL/201 4 (ASSESSMENT YEAR - 200 9 - 10 ) SATISH KUMAR GUPTA, 135, DEVIKA TOWER, 6, NEHRU PLACE, NEW DELHI - 110019. PAN - AACPG7419H ( APPELLANT) VS ACIT, CIRCLE - 23(1), NEW DELHI (RESPONDENT ) APPELLANT BY NONE RESPONDENT BY DR.B.R.R.KUMAR, SR.DR ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 2 0. 11 .2013 OF CIT(A) - I X, NEW DELHI PERTAINING TO 200 9 - 1 0 ASSESSMENT YEAR . 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 BEHALF OF THE ASSESSEE, AN ADJOURNMENT PETITION HAS BEEN MOVED ON 15.07.2015 AND AGAIN ON 18.08.2015 ON BOTH THE DATES, THE APPEAL WAS ADJOU RNED. THE NEXT DATE OF HEARING AS PER RECORD HAS BEEN NOTED ON BEHALF OF THE PETITION SEEKING TIME , IT IS ALS O SEEN THAT THERE IS NO POWER OF ATTORNEY ON RECORD ON BEHALF OF THE LD.AR SEEKING TIME . IN THESE PECULIAR FACTS AND CIRCUMSTANCES, 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 10 .0 9 .2015 DATE OF PRONOUNCEMENT 30 . 1 0 .2015 I.T.A .NO. - 318 / DEL/2014 PAGE 2 OF 2 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 ; AND THE ASSESSEE IS IN A POSITION TO ADDRESS THE DELAY THEN THE ASSESSEE IF SO ADVISED WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER AND DECISION ON MERIT. THE SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 4 . IN THE RESULT, THE APPE AL OF THE ASSESSEE IS DISMISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 3 0 T H OF OCTOBER, 2015. S D / - (DIVA SINGH) JUDICIAL MEMBER DATED: 3 0 /10 /2015 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI