Ajit Singh Bawa, New Delhi V. ITO, New Delhi

ITA 3336/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97326 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 11-09-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 30-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAMAN KANT GARG
• 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. - 3336 /DEL/201 4 (ASSESSMENT YEAR - 2004 - 05 ) AJIT SINGH BAWA, 1322, D.B.GUPTA ROAD, KAROL BAGH, NEW DELHI - 110005. PAN - AAHPB5769N (APPELLANT) VS ITO, WARD - 33(2), NEW DELHI (RESPONDENT ) APPELLANT BY NONE RESPONDENT BY SH.RAMAN KANT GARG, SR.DR ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 14.03.2014 OF CIT(A) - XXVI , NEW DELHI PERTAINING TO 2004 - 05 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING , NO ONE WAS PRESENT ON BEHALF O F THE ASSESSEE. THE APPEAL WAS PASSED OVER TWICE. IN THE THIRD ROUND ALSO, THE POSITION REMAINED THE SAME. NEITHER ANY ONE WAS PRESENT NOR ANY PETITION SEEKING TIME IS AVAILABLE ON RECORD. ACCORDINGLY IN THE ABSENCE OF ANY REPRESENTATION OR PETITION SEEK ING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL . IN THESE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR NON - REPRESENTATION . SUPPORT IS DRAWN FROM THE ORD ER 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). 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 DATE OF HEARING 11 .0 9 .2015 DATE OF PRONOUNCEMENT 11 .0 9 .2015 I.T.A .NO. - 3 336 / DEL/201 4 PAGE 2 OF 2 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 11 TH OF SEPTEMBER , 2015. S D / - (DIVA SINGH) JUDICIAL MEMBER DATED: 11/09 /2015 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI