Sh. Reed Elsevier India Pvt. Ltd., Gurgaon V. ACIT, New Delhi

ITA 3229/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97200 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I1
• Next Hearing Date: 24-05-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 22-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRENDRA KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: I NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T.A .NO. - 3229 /DEL/201 3 (ASSESSMENT YEAR - 2007 - 08 ) REED ELSEVIER INDIA PVT.LTD., 14 TH FLOOR, BUILDING 10, TOWER B, DLF CYBER CITY COMPLEX, DLF CITY PHASE - II, GURGAON - 122002. PAN - AAACR4727J (APPELLANT) VS ACIT, CIRCLE - 15(1), NEW DELHI (RESPONDENT ) APPELLANT BY NONE RESPONDENT BY SH.AMRENDRA KUMAR, CIT.DR ORDER PER DIVA SINGH, JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DA TED 13 . 03.2013 OF CIT(A) - XX, NEW DELHI PERTAINING TO 2007 - 08 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 NOTICE FOR THE SPECIFIC DATE OF HEARING WAS SENT TO THE ASSESSEE ON 24 .0 8 .2015 AT THE ADDRESS MENTIONED IN COLUMN NO. - 10 IN THE MEMO OF APPEAL FILED BY THE ASSESSEE . ACCORDINGLY IN THE ABSENCE OF ANY REPRESENTATION OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN DATE OF HEARING 03 .0 9 .2015 DATE OF PRONOUNCEMENT 03 .0 9 .2015 I.T.A .NO. - 3229 / DEL/201 3 PAGE 2 OF 2 COMMISSIONER OF INC OME - TAX VS. MULTI PLAN 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 CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARING THEN IT MAY IF SO ADVISED PRAY FOR A RECALL OF THIS ORDER AND DECISIONS ON MERITS. THE SAID O RDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 4. AS A RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 03 RD OF SEPTEMBER , 2015. S D / - S D / - (INTURI RAMA RAO) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 03/09 /2015 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI