Ortel Communication Ltd., New Delhi V. DCIT, New Delhi

ITA 3645/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0948 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 20-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH B, NEW DELHI BEFORE : SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 3645/DEL/2016 ASSESSMENT YEAR: 2010-11 ORTEL COMMUNICATION LTD., B - 7/122A, SAFDARJUNG ENCLAVE, NEW DELHI. PAN AAACO 1004B (APPELLANT) VS. DCIT, CIRCLE - 19(1) , NEW DELHI. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. N.K. BANSAL , SR. DR ORDER PER L.P. SAHU, A.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)- 16, NEW DELHI DATED 31.03.2015 FOR THE ASSESSMENT Y EAR 2011-12. 2. NONE WAS PRESENT ON BEHALF OF THE APPELLANT DESP ITE THE NOTICE FOR HEARING WAS SENT TO THE ASSESSEE THROUGH REGISTERED POST AT THE ADDRESS GIVEN IN THE APPEAL PAPERS. NO ADJOURNMENT REQUEST HAS C OME ON RECORD BEFORE US. THEREFORE, IT CAN BE SAFELY INFERRED THAT THE ASSES SEE IS NOT SERIOUS IN PURSUING ITS APPEAL. IN THE CIRCUMSTANCES, THE ONLY ALTERNA TIVE LEFT WITH US IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DR AWN FROM THE ORDER OF DATE OF HEARING 2 5 .03.2019 DATE OF PRONOUNCEMENT 2 5 .03.2019 ITA NO. 3645/DEL/2016 2 TRIBUNAL IN CIT VS. MULTI PLAN INDIA (P) LTD., 38 I TD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 2 23 ITR 480 (MP). 3. BEFORE PARTING, WE THINK IT APPROPRIATE TO ADD T HAT IN CASE THE ASSESSEE IS ABLE TO SHOW REASONABLE CAUSE FOR NON-REPRESENTA TION ON THE DATE OF HEARING, THEN IT MAY, IF SO ADVISED, PRAY FOR RECAL L OF THIS ORDER AND DECISION ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED, AS INDICATED ABOVE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 25.03.2019 . SD/- SD/- (AMIT SHUKLA) (L.P. S AHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 25.03.2019 *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