M/s. Ramprastha Developers Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 3251/DEL/2013

• Counselvise Citation: 325120114 RSA 2013
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 14-07-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 22-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R S MEENA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F NEW DELHI) BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. NO3251,3252,3253&3254/DEL/2013 ASSESSMENT YEAR : 2010-11,08-09,078-08 & 2009-10 M/S RAMPRASTHA DEVELOPERS PVT. DCIT, LTD., C-10, C-BLOCK MARKET, CENTRAL CIRCLE-14, VASANT VIHAR, NEW DELHI. V. NEW DELHI. (APPELLANT) (RESPONDENT) PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO.AADCR AADCR AADCR AADCR- -- -3688 3688 3688 3688- -- -P PP P APPELLANT BY : NONE. RESPONDENT BY : SHRI R.S. MEENA, CIT-DR. ORDER PER TS KAPOOR, AM: THIS IS A BUNCH OF FOUR APPEALS FILED BY ASSESSEE RELATING TO ASSESSMENT YEAR 2010-11, 2008-09, 2007-08 & 2009-10. THESE APPE ALS ARE AGAINST SEPARATE ORDERS OF LD CIT(A) XXXIII ALL DATED 20.2.2 013 EXCEPT FOR ASSESSMENT YEAR 2009-10 WHICH IS DATED 8.2.2013. THE APP EALS WERE LISTED FOR HEARING ON 26.11.2013 I.E. TODAY ON WHICH DATE NEITHER ANYBODY WAS PRESENT ON BEHALF OF ASSESSEE NOR ANY ADJOURN MENT APPLICATION WAS RECEIVED IN THE OFFICE. THEREFORE, A PPEALS WERE PASSED OVER IN THE FIRST ROUND. THE POSITION REMAINED THE SAM E IN THE SECOND ROUND ALSO. THE RECORD SHOWS THAT DATE OF HEARING WAS C OMMUNICATED TO ASSESSEE VIDE ISSUANCE OF NOTICE DATED 1.10.2013. IN T HE AFORE- MENTIONED FACTS AND CIRCUMSTANCES WHERE NEITHER THERE IS ANY REPRESENTATION NOR AN ADJOURNMENT APPLICATION WE HAV E NO ALTERNATIVE BUT TO CONCLUDE THAT THE ASSESSEE IS NOT SERIOUS IN PURSUI NG THE PRESENT ITA NO3251 TO 3254/DEL/2013 2 APPEALS. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND THE ASSESSEES NON- REPRESENTATION IN THE BACKGROUND DISCUSSED CLEARLY DEMO NSTRATES THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEALS. ACCORDINGLY, WE DISMISS THE APPEALS IN LIMINE. WE FIND SUPPORT FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME-T AX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P). IN THE SAID CASE WHILE DISMI SSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAUL T THE HONBLE COURT MADE FOLLOWING OBSERVATIONS IN THEIR ORDER- IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MADE , FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FO R PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. WE HASTEN TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SH OW THAT THERE WAS A REASONABLE CAUSE FOR NON-REPRESENTATION ON THE DATE OF HEARING THEN IT MAY IF SO ADVISED PRAY FOR A RECALL O F THIS ORDER AND REQUEST FOR A DECISION ON MERITS. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE. 5. 5.5. 5. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 26 TH OF NOVEMBER 2013. SD/- SD/- (DIVA SINGH) (T.S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 26.11.2013. HMS ITA NO3251 TO 3254/DEL/2013 3 COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). DATE OF HEARING 26.11.2013 DATE OF DICTATION 26.11.2013 DATE OF TYPING 27.11.2013 DATE OF ORDER SIGNED BY 26.11.2013 BOTH THE MEMBERS & PRONOUNCEMENT. DATE OF ORDER UPLOADED ON NET & SENT TO THE BENCH CONCERNED.