M/s. Ganapati Breweries Ltd., New Delhi V. ITO, New Delhi

ITA 3236/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7223 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 18-08-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 21-05-2015
• 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-I NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-3236/DE L/2015 (ASSESSMENT YEAR-2004-05) GANAPATI BREWERIES LTD., UG-03, AN SAL MAJESTIC TOWER, PLOT NO.17, G BLOCK, COMMERCIAL COMPLEX, VIKAS PURI, NEW DELHI-110018. PAN-AABCG3123C (APPELLANT) VS ITO, WARD-12(1), NEW DELHI (RESPONDENT) ASSESSEE BY NONE R EVENUE BY MR. AMRIT LAL, SR. DR ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 30.03.2015 OF CIT(A) -4, NEW DELHI PERTAINING TO 2004-05 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, NO ONE WAS PRESENT ON BEHALF OF THE ASS ESSEE AT THE TIME OF HEARING, THE APPEAL WAS PASSED OVER TWICE. EVEN IN THE THIRD ROUND, THE POSITION REMAINED THE SAME. NEITHER ANYONE WAS PRESENT NOR A NY REQUEST FOR ADJOURNMENT HAS BEEN PLACED BEFORE US. THE RECORD F URTHER SHOWS THAT THE NOTICE HAS BEEN SENT TO THE ASSESSEE ON 08.07.2016 AT THE ADDRESS INDICATED IN COLUMN NO.10, DESPITE THIS THE ASSESSEE REMAINED UN REPRESENTED. THE SAID NOTICE HAS NOT BEEN RETURNED AS UNSERVED. IN THE A FORE-MENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE SA FELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILE D. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE AS SESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSION ER 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 18 . 08 .201 6 DATE OF PRONOUNCEMENT 30.08.2016 I. T.A .NO.-3236/DEL/2015 PAGE 2 OF 2 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 30 TH OF AUGUST, 2016. SD/- (DIVA SINGH) JUD ICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTA NT REGISTRAR ITAT NEW DELHI