Sub Registrar- II- Registrar, Badaun V. DIT (I & CI), Lucknow

ITA 3616/DEL/2013

• Counselvise Citation: 361620114 RSA 2013
• Duration Of Justice: 2 year(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 18-06-2015
• Assessment Year: 2011-2012
• Appeal Filed On: 05-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B R R KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH. N.K.SAINI , ACCOUNTANT MEMBER I.T.A .NO. - 3616 /DEL/201 3 (ASSESSMENT YEAR - 20 11 - 12 ) SUB - REGISTRAR - II - REGISTRAR SADAR, BUDAUN, KACHARI ROAD, CIVIL LINES, BADAUN . PAN - LKNO05298G (APPELLANT) VS D IT (I &CI) , DTRTI BUILDING, VIBHUTI KHAND, GOMTI NAGAR, LUCKNOW - 226010. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH.B.R.R.KUMAR, SR. DR ORDER PER DIVA SINGH, JM T HE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 23 .0 6.2013 OF D IT ( I&CI ), LUCKNOW PERTAINING TO F.Y. 20 1 0 - 11 . 2. HOWEVER, AT THE TIME OF HEARING , NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE RECORD SHOWS THAT ON THE TWO OCCASIONS WHEN THE APPEAL CAME UP FOR HEARING I.E 10.12.2013 & 09.06.2014 , NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. EVEN , AT THE TIME OF PRESENT HEARING NO ONE WAS PRESENT. THE APPEAL WAS PASSED OVER. IN THE SECOND ROUND ALSO, THE POSITION REMAINED THE SAME. APART FROM TH E FACT THAT ON THE DATES OF HEARING MENTIONED ABOVE, THE ASSESSEE REMAINED UNREPRESENTED , I T IS FURTHER SEEN THAT THE DEFECT NOTICE ISSUED BY THE REGISTRY ON 11.09.2013 REMAINS NOT CURED TILL DATE . ACCORDINGLY IN THE ABSENCE OF ANY REPRESENTATION OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNAL IN DATE OF HEARING 18 .0 6 .2015 DATE OF PRONOUNCEMENT 18 .0 6 .2015 I.T.A .NO. - 3 616 /DEL/201 3 PAGE 2 OF 2 COMMISSIONER OF INCOME - TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIR AO HOLKAR VS. CWT: 223 ITR 480 (M.P). 3. BEFORE PARTING IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARING THEN IT MAY IF SO ADVISED PRAY FOR A RECALL OF THIS O RDER AND DECISIONS ON MERITS. THE SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 4. AS A RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 18 TH OF JUNE 2015. S D / - S D / - ( N.K.SAINI ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18 /0 6 /2015 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI