M/s. S.J. Securities Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 3416/DEL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3008 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 30-05-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 04-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH G NEW DELHI BEFORE : S MT. DIVA SINGH, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 3416/DEL./2014 ASSTT. YEAR : 2008 - 09 S.J. SECURITIES PVT. LTD. VS. D.C.I.T., CENTRAL CIRCLE - III, 308, ARUNACHAL BLDG., NEW DEHI. 19, BARAHKHAMBA ROAD, NEW DELHI (PAN: AACC 3180N) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. N.K. BANSAL, SR. DR DATE OF HEARING : 30 .05.2017 DATE OF PRONOUNCEMENT : 30 .05.2017 ORDER PER L.P. SAHU, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 31.01.2014 PASSED BY LEARNED CIT(A) - XXXIII, NEW DELHI FOR ASSESSMENT YEAR 200 8 - 09. 2. AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE DESPITE THE NOTICE SENT THROUGH REGISTER POST AT THE ADDRESS GIVEN IN COLUMN NO. 10 OF THE MEMORANDUM OF APPEAL FILED BY THE ASSESSEE. NO REQUEST FOR ADJOURNMENT HAS ALSO COME ON RECORD. THEREFORE, IT CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEAL. IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. ITA NO. 3416 /DEL./2014 2 SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNAL IN CIT VS . MULTI PLAN INDIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. BEFORE PARTING, WE THINK IT APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW REASONABLE CAUSE FOR NON - REPRE SENTATION ON THE DATE OF HEARING, THEN IT MAY, IF SO ADVISED, PRAY FOR RECALL OF THIS ORDER AND DECISION ON MERITS. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 30.05.2017 . SD/ - SD/ - ( DIVA SINGH ) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 30.05.2017 *AKS/ - COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI