Danone (India) Private Ltd., Gurgaon V. ACIT, Gurgaon

ITA 343/DEL/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7439 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 05-01-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 17-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.O.P.KANT, ACCOUNTANT MEMBER I.T.A .NO.-343/DEL /2014 (ASSESSMENT YEAR-2007- 08) M/S DANONE (INDIA) PVT.LTD., BUILDING NO.8, TOWER-C, 11 TH FLOOR, DLF CYBER CITY, DLF PHASE-II, GURGAON-122002. PAN-AAACD5049B ( APPELLANT) VS ACIT, CIRCLE-1(1), GURGAON (RESPONDENT) APPELLANT BY NONE RESPONDENT BY MS. RAKHI VIMAL, SR.DR ORDER PER DIVA SINGH, JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 12.11.2013 OF CIT(A) , FARIDABAD PERTAINING TO 2007-08 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRES ENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER. IN THE SECON D ROUND ALSO, THE POSITION REMAINED THE SAME. THE RECORD SHOWS THAT NOTICE FO R THE DATE OF HEARING HAS BEEN SENT TO THE ASSESSEE ON 26.11.2015 AT THE ADDR ESS MENTIONED IN COLUMN NO.10 WHICH IS RETURNED UNSERVED. ACCORDINGLY, IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. AC CORDINGLY IN THE ABSENCE OF ANY REPRESENTATION OR PETITION SEEKING TIME, THE ON LY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS D RAWN FROM THE ORDER OF THE DATE OF HEARING 05.01.2016 DATE OF PRONOUNCEMENT 06.01.2016 I.T.A .NO.-343/DEL/2014 PAGE 2 OF 2 TRIBUNALS IN COMMISSIONER OF INCOME-TAX VS. MULTI P LAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. C WT: 223 ITR 480 (M.P). 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; AND THE ASSESSEE IS IN A POSITION TO ADDRE SS THE DELAY THEN THE ASSESSEE IF SO ADVISED WOULD BE AT LIBERTY TO PRAY FOR A REC ALL OF THIS ORDER AND DECISION ON MERIT. THE SAID ORDER WAS PRONOUNCED ON THE DATE O F HEARING ITSELF 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 06 TH OF JANUARY, 2016. SD/- SD/- (O.P.KANT) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 06/01/2016 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTA NT REGISTRAR ITAT NEW DELHI