M/s. Country Wide Home & Farms (P) Ltd., New Delhi V. ITO, New Delhi

ITA 3582/DEL/2012

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4127 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 04-10-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 06-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

I.T.A .NO.-3582/DEL/2012 COUNTRY WIDE HOME & FARMS P.LTD. VS ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.ANADI NATH MISHRA, ACCOUNTANT MEMBER I.T.A .NO.-3582/DEL/2012 (ASSESSMENT YEAR-2006-07) COUNTRY WIDE HOME & FARMS P.LTD., H-22, GREEN PARK, NEW DELHI-110016. PAN-AABCC6792R (APPELLANT) VS ITO, WARD-19(3), NEW DELHI. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH.ANIL KUMAR SHARMA, SR.DR DATE OF HEARING 04.10.2016 DATE OF PRONOUNCEMENT 17.11.2016 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 22.11.2010 OF THE CIT(A)-VI, NEW DELHI PERTAINING TO 2006-07 AY ON VARIOUS GROUNDS. 2. HOWEVER AT THE TIME OF HEARING, NO ONE WAS PRESE NT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER TWICE. EVEN IN THE THIRD ROU ND, THE POSITION REMAINED THE SAME. THE RECORD SHOWS THAT THE NOTICE HAS BEEN SENT TO T HE ASSESSEE ON 11.08.2016 AT THE ADDRESS INDICATED IN COLUMN NO.10, HAS NOT COME BAC K UNSERVED. ACCORDINGLY IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE WHERE DESPITE NOTICE THE ASSESSEE CHOOSES NOT TO BE PRESENT OR REPRESENTED. IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIB UNALS IN COMMISSIONER OF INCOME-TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND EST ATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 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-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 17 TH OF NOVEMBER, 2016. SD/- SD/- (ANADI NATH MISHRA) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER *AMIT KUMAR* PAGE 2 OF 2 I.T.A .NO.-3582/DEL/2012 COUNTRY WIDE HOME & FARMS P.LTD. VS ITO COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI