M/s DMC Education Ltd., New Delhi V. ACIT, New Delhi

ITA 3619/DEL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97197 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 07-09-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 10-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MD MOHSIN ALAM
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH B NEW DELHI BEFORE : SHRI H.S. SIDHU, JUDICIAL MEMBER & SHRI L.P. SAHU , ACCOUNTANT MEMBER ITA NO. 3619/DEL./2012 ASSTT. YEAR : 2007 - 08 M/S. DMC EDUCATION LTD., VS. A.C.I.T., CENTRAL CIRCLE - 9, H - 108, IIND FLOOR, NEW ASIATIC BLDG. NEW DELHI CONNAUGHT PLACE, NEW DELHI. [PAN : AACCD 5023B] (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI MD. MOHSIN ALAM, CIT/DR DATE OF HEARING : 07.09.2015 DATE OF PRONOUNCEMENT : 07 .09.2015 ORDER PER L.P. SAHU, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 29.03.2012 PASSED BY LEARNED CIT(A) - XXXII, DELHI FOR THE ASSESSMENT YEAR 2007 - 08. 2. AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE DESPITE THE NOTICE SENT THROUGH REGISTER POST AT THE ADDRESS GIVEN IN COLUMN NO. 10 OF THE MEMO OF APPEAL FILED BY THE ASSESSEE. IT IS NOTABLE THAT THE PRESENT APPEAL WAS FILED ON 10.07.2012 AN D HAD BEEN FIXED FOR HEARING FOR THE FIRST TIME ON 10.09.2012. THE CASE STOOD ADJOURNED TO 17.01.2013 AND 22.05.2013 ON THE REQUEST OF THE ASSESSEE S COUNSEL. HOWEVER, THE APPEAL WAS HEARD AND DISMISSED EXPARTE ON 22.05.2013 FOR NON - APPEARANCE ON BEHALF O F THE ASSESSEE . SUBSEQUENTLY, THE EXPARTE ORDER DATED 22.05.2013 WAS RECALLED ON THE MA NO.214/DEL./2013 FILED BY THE ASSESSEE AND THE ITA NO. 3619/DEL./2012 2 APPEAL WAS AGAIN FIXED FOR HEARING ON MERITS ON 08.12.2014. ON 08.12.2014, THE HEARING WAS ADJOURNED TO 24.02.15 AGAIN ON THE REQUEST OF ASSESSEE S COUNSEL, BUT NONE APPEARED ON THAT DATE ALSO. SUBSEQUENTLY, THE CASE WAS FURTHER ADJOURNED TO 09.06.15 AND THE LAST DATE OF HEARING WAS FIXED FOR 07.09.2015, BUT THE ASSESSEE STILL REMAINED ABSENT ON THIS DATE TOO. FROM THE SERIE S OF THESE FACTS AND THE NUMBER OF OPPORTUNITIES HAVING BEEN GIVEN TO THE ASSESSEE, IT CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEAL . IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL OF THE A SSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNALS IN CIT VS. MULTI PLAN INDIA (P) LTD., 38 ITD 320 (DEL.) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. BEFORE PARTING, WE THINK IT APPROPRIATE TO ADD THAT IN CASE THE ASSES SEE IS ABLE TO SHOW REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARING, THEN IT MAY, IF SO ADVISED, PRAY FOR A RECALL OF THIS ORDER AND DECISION ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 07.09.2015. SD/ - SD/ - ( H.S. SIDHU ) ( L.P. SAHU ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 07.09.2015 *AKS/ - COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES , NEW DELHI