S.B.G. & Co., Chartered Accountants, Delhi V. ITO, New Delhi

ITA 322/DEL/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7034 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 3
• Next Hearing Date: 05-07-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 15-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-3 NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-322/DEL /2015 (ASSESSMENT YEAR-2010-11) S.B.G.& CO.CHARTERED ACCOUNTANTS, HOUSE NO.9, ATT-UR-REHMAN LANE, CIVIL LINES, DELHI-110054. PAN-AAIFS5169E (APPELLANT) VS ITO, WARD-37(1), NEW DELHI (RESPONDENT) A SSESSEE BY NONE R EVENUE BY SH. DEEPAK GARG, SR. DR ORDER PER DIVA SINGH, JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 20.10.2014 OF CIT(A) -XXVIII, NEW DELHI PERTAINING TO 2010-11 ASSESSMENT YEAR. 2. HOWEVER, NO ONE WAS PRESENT ON BEHALF OF THE ASS ESSEE AT THE TIME OF HEARING, THE APPEAL WAS PASSED OVER. EVEN IN THE SE COND ROUND, THE POSITION REMAINED THE SAME. THE RECORD SHOWS THAT THE NOTIC E HAS BEEN SENT AT THE ADDRESS INDICATED IN COLUMN NO.10 TO THE ASSESSEE O N 24.05.2016 AND IT HAS NOT BEEN RETURNED AS UNSERVED. IN THE AFORE-MENTION ED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE IN THE ABSENCE OF ANY REP RESENTATION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDING LY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. S UPPORT IS DRAWN FROM THE ORDER DATE OF HEARING 05.07.2016 DATE OF PRONOUNCEMENT 12.07.2016 I. T.A .NO.-322/DEL/2015 PAGE 2 OF 2 OF THE TRIBUNALS IN COMMISSIONER OF INCOME-TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR V S. 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-REPR ESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVISED TO PR AY FOR A RECALL OF THIS ORDER. THE SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING IT SELF IN THE OPEN COURT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 12 TH OF JULY, 2016. SD/- (DIVA SINGH) JU DICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTA NT REGISTRAR ITAT NEW DELHI