M/s. NS Papers Ltd., Muzaffarnagar V. DCIT, Muzaffarnagar

ITA 3616/DEL/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3040 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 17-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Keywords: Reasonable cause

Judgement Text

1 ITA NO. 3616/DEL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A .NO.-3616/DEL/2016 (ASSESSMENT YEAR-2011-12) NS PAPERS LTD. 8 TH K.M. STONE, MEERUT ROAD MUZAFFARNAGAR AAACR7902B (APPELLANT) VS DCIT CIRCLE-2 MUZAFFARNAGAR (RESPONDENT) APPELLANT BY NONE RESPONDENT BY MS. ASHIMA NEB, SR. DR ORDER PER DIVA SINGH, JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 29/03/2016 OF CIT(A) -MUZAFFARNAGAR PERTAINING TO ASSESSMENT YEAR 2011-12 ON THE FOLLOWING GROUNDS . 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRES ENT. THE RECORDS SHOWS THAT NOTICE TO THE ASSESSEE FOR THE SPECIFIC DATE O F HEARING HAS BEEN SENT ON 1 ST FEBRUARY, 2019, AT THE ADDRESS MENTIONED IN COLUMN NO. 10 OF FORM NO. 36 I.E. THE MEMO OF APPEALS FILED. IN THE ABSENCE OF ANY REPRESENTATIVE OR REQUEST FOR TIME ON THE SAID DATE, IT CAN BE SAFELY PRESUME D THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. IN VIEW THER EOF CONSIDERING RULE 19 OF THE ITAT RULES 1963 AND FOLLOWING THE PRECEDENT AS LAID DOWN IN COMMISSIONER OF INCOME-TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 32 0 (DEL) WE DISMISS THE DATE OF HEARING 06.03.2019 DATE OF PRONOUNCEMENT 06 .03.2019 2 ITA NO. 3616/DEL/2016 APPEAL FOR NON REPRESENTATION. SUPPORT IS DRAWN FR OM ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P). IN THE SAID CAS E WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN D EFAULT THE HONBLE COURT MADE FOLLOWING OBSERVATIONS IN THEIR ORDER- IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPAR ATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. WE HASTEN TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-REPRESENTATION ON THE DA TE OF HEARING THEN IT MAY IF SO ADVISED PRAY FOR A RECALL OF THIS ORDER AND A RE STORATION OF ITS APPEAL IF THE ASSESSEE IS ABLE TO SHOW A REASONABLE CAUSE FOR NON REPRESENTATION ON THE SPECIFIC DATE OF HEARING. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 06TH MARCH, 2019 . SD/- SD/- (ANADEE NATH MISSHRA) ( DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 06/03/2019 R. NAHEED COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 3616/DEL/2016 DATE OF DICTATION 06.03.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 06.03.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 6 . 03.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 6 . 03.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 6 . 03.2019 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 4 ITA NO. 3616/DEL/2016