M/s. Minebrain Solutions Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 3470/DEL/2014

• Counselvise Citation: 347020114 RSA 2014
• Duration Of Justice: 1 year(s) 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 16-12-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 06-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VED PRAKASH MISHRA
• 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. - 3470 /DEL/201 4 (ASSESSMENT YEAR - 2009 - 10 ) MINEBRAIN SOLUTIONS PVT. LTD., 149 - D, BLOCK - U & V, SHALIMAR BAGH, NEW DELHI - 110088. PAN - AAECM4665L (APPELLANT) VS ITO, WARD - 6(4), NEW DELHI (RESPONDENT ) APPELLANT BY NONE RESPONDENT BY SH. VED PRAKASH MISHRA, SR. DR ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 31.03.2014 OF CIT(A) - IX, NEW DELHI PERTAINING TO 2009 - 10 ASSESSMENT YEAR . 2. HOWEVER, AT THE TIME OF HEARING , NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER. IN THE SECOND ROUND ALSO, THE POSITION REMAINED THE SAME. NEITHER ANY ONE WAS PRESENT NOR ANY REQUEST FO R ADJOURNMENT HAS BEEN PLACED BEFORE THE BENCH. THE RECORD SHOWS THAT NOTIC E FOR THE SPECIFIC DATE OF HEARING HAD BEEN SENT TO THE ASSESSEE ON 08.09.2015 AT THE ADDRESS GIVEN IN COLUMN NO. - 10 IN THE MEMO OF APPEAL FILED BY THE ASSESSEE WHICH HAS NOT RETURNED UNSERVED. ACCORDINGLY, IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE PR ESENT CASE WHERE NEITHER THE ASSESSEE IS REPRESENTED NOR ANY ADJOURNMENT HAS BEEN PLACED BEFORE THE BENCH, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEALS. ACCORDINGLY IN THE ABSENCE OF ANY REPRESENTATION OR PE TITION SEEKING TIME, THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME - TAX VS. MULTI DATE OF HEARING 24 .0 9 .2015 DATE OF PRONOUNCEMENT 24 .0 9 .2015 I.T.A .NO. - 34 70 / DEL/201 4 PAGE 2 OF 2 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 IF SO ADVISED AND CONSIDERS APPROPRIATE IT WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER AND PRAY FOR A DECISION ON MERIT IN CASE THE ASSESSEE IS ABLE TO SHOW BY WAY OF A PETITION THAT THERE WAS A REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARING. THE SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 2 4 TH OF SEPTEMBER , 2015. SD/ - (DIVA SINGH) JUDICIAL MEMBER DATED: 2 4 /09 /2015 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI