Sh. Punayanand Giri, Delhi V. ITO, New Delhi

ITA 3539/DEL/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6820 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 17-11-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 15-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Keywords: Reasonable cause

Judgement Text

I.T.A .NO.-3539/DEL/2016 PUNAYANAND GIRI VS ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-II NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-3539/DEL/2016 (ASSESSMENT YEAR-2006-07) PUNYANAND GIRI, 11-BELA ROAD, SHRI RAM ROAD, CIVIL LINES, DELHI-110054. PAN-AJUPG8996N ( APPELLANT) VS ITO, WARD-20(2), NEW DELHI. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH. F.R.MEENA, S R.DR DATE OF HEARING 17.11.2016 DATE OF PRONOUNCEMENT 01.02.2017 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 29.01.2016 OF CIT(A)-12, NEW DELHI PERT AINING TO 2006-07 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRE SENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER. IN THE SECOND ROUND ALSO, THE POSITION REMAINED THE SAME AS NEITHER THE ASSESSEE WAS PRESENT NOR ANY REQUEST FO R ADJOURNMENT HAS BEEN MOVED. IT IS SEEN THAT NOTICE FOR THE DATE OF HEARING WAS SENT F OR THE SPECIFIC DATE OF HEARING TO THE ASSESSEE ON 19.10.2016 AT THE ADDRESS MENTIONED IN COLUMN NO.10 IN THE MEMO OF APPEAL FILED. IT IS FURTHER SEEN THAT IT HAS NOT COME BACK UN-SERVED. THE RECORD FURTHER SHOWS THAT ON THE LAST DATE OF HEARING I.E. 10.10.2016, THE AS SESSEE HAD REMAINED UNREPRESENTED DESPITE THE FACT THAT NOTICE HAS BEEN ISSUED TO THE ASSESSEE ON 01.09.2016. IN THESE CIRCUMSTANCES, IT CAN BE SAFELY PRESUMED THAT THE A SSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL AND THE APPEAL IS DISMISSED IN LIMIN E. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME-TAX VS. MUL TIPLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 IT R 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-REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. 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 DIS MISSED IN LIMINE. . THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 01 ST OF FEBRUARY 2017. SD/- (DIVA SINGH) JUDICIAL MEMBER *AMIT KUMAR* PAGE 2 OF 2 I.T.A .NO.-3539/DEL/2016 PUNAYANAND GIRI VS ITO COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI