Rajesh Kumar, Hisar V. CIT, Hisar

ITA 3337/DEL/2013

• Counselvise Citation: 333720114 RSA 2013
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 07-06-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 27-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NEEHAR RANJAN
• 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. NO.3337/DEL/2013 ASSESSMENT YEAR : 2008-09 SHRI RAJESH KUMAR, CIT, 1931-GALI NO.2, HISSAR. BEHIND M.G. ROAD, HISSAR. V. (APPELLANT) (RESPONDENT) PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO.AOHPK AOHPK AOHPK AOHPK- -- -1201 1201 1201 1201- -- -L LL L APPELLANT BY : NONE RESPONDENT BY : SHRI NEEHAR RANJAN PANDEY. ORDER PER TS KAPOOR, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE RELATING TO ASSESSMEN T YEAR 2008-09. THE APPEAL IS AGAINST ORDER DATED 26.3. 2013, PRONOUNCED BY COMMISSIONER OF INCOME TAX, HISSAR U/S. 2 63 OF THE ACT. THE APPEAL WAS LISTED FOR HEARING ON 28.11.2013 I.E. TODAY ON WHICH DATE NEITHER ANYBODY WAS PRESENT ON BEHALF OF A SSESSEE NOR ANY ADJOURNMENT APPLICATION WAS RECEIVED IN THE OFFICE. THEREFORE, APPEAL WAS PASSED OVER IN THE FIRST ROUND. THE POSITION REMAIN ED THE SAME IN THE SECOND AND THIRD ROUND ALSO. THE RECORD SHOWS THAT DATE OF HEARING WAS COMMUNICATED TO ASSESSEE VIDE ISSUANCE OF NOTICE DATED 18.10.2013. IN THE AFORE-MENTIONED FACTS AND CIRCUMST ANCES WHERE NEITHER THERE IS ANY REPRESENTATION NOR AN ADJOURNMEN T APPLICATION WE HAVE NO ALTERNATIVE BUT TO CONCLUDE THAT THE ASSESSEE I S NOT SERIOUS IN PURSUING THE PRESENT APPEALS. THE LAW ASSISTS THOSE WHO ARE VIGILANT ITA NO3337/DEL/2013 2 AND THE ASSESSEES NON-REPRESENTATION IN THE BACKGROUND D ISCUSSED CLEARLY DEMONSTRATES THAT THE ASSESSEE IS NOT SERIOUS IN PUR SUING THE PRESENT APPEALS. ACCORDINGLY, WE DISMISS THE APPEALS IN LIMINE. WE FIND SUPPORT FROM THE ORDER OF THE TRIBUNALS IN COMMI SSIONER 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). I N THE SAID CASE WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT THE HONBLE COURT MADE FOLLOWING OBSERVATION S 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. 2. WE HASTEN TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHO W 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. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE. 4. 4.4. 4. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 28 TH OF NOVEMBER, 2013. SD/- SD/- (DIVA SINGH) (T.S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER DT.28.11.2013. HMS 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. (ITAT, NEW DELHI). ITA NO3337/DEL/2013 3 DATE OF HEARING 28.11.2013 DATE OF DICTATION 28.11.2013 DATE OF TYPING 28.11.2013 DATE OF ORDER SIGNED BY 28.11.2013 BOTH THE MEMBERS & PRONOUNCEMENT. DATE OF ORDER UPLOADED ON NET & SENT TO THE BENCH CONCERNED.