M/s. Korpe Precision Scales Private Ltd., Dehradun V. ACIT, Haridwar

ITA 3716/DEL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6474 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 3
• Next Hearing Date: 10-10-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 23-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A .NO.-3716/DEL/2014 KORPE PRECISION SCALES PVT. LTD. VS ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-3 NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-3716/DEL/2014 (ASSESSMENT YEAR-2009-10) KORPE PRECISION SCALES PVT.LTD., C/O-PRANAY SETH, 61, PNB ENCLAVE, SHIMLA ROAD, DEHRADUN-248001. PAN-AADCK3212E (APPELLANT) VS ACIT, CIRCLE-HARIDWAR, HARIDWAR. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH. RAJESH KUMAR, SR.DR DATE OF HEARING 10 . 1 0.2016 DATE OF PRONOUNCEMENT 16.12.2016 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 24.04.2014 OF THE CIT(A)-I, DEHRADUN PE RTAINING TO 2009-10 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 APPEAL WAS LISTED FOR HEARING TODAY AS PER THE DIRE CTION DATED 16.08.2016 ON WHICH DATE THE ASSESSEE WAS REPRESENTED. DESPITE THAT NO ONE HAS BEEN PRESENT. IT IS FURTHER SEEN THAT THE DEFECT POINTED OUT BY THE REGISTRY IN REGARD TO APP EAL FEE ON 01.07.2015 HAS STILL NOT BEEN CURED TILL DATE. IN THESE CIRCUMSTANCES WHERE DESPI TE SUFFICIENT OPPORTUNITY THE ASSESSEE STILL NOT CARING TO CURE THE DEFECT, IT CAN BE SAFELY PRE SUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY, IN THE ABS ENCE OF ANY REASONS GIVEN, IT IS CONSIDERED APPROPRIATE TO DISMISS THE APPEAL IN LIMINE AS THE APPEAL FILED IS DEFECTIVE. LIBERTY IS GIVEN TO THE ASSESSEE TO PRAY FOR RECALL OF THIS ORDER AND L ISTING OF THE ASSESSEES APPEAL FOR HEARING A DECISION ON MERIT IF THE ASSESSEE TAKES APPROPRIATE STEPS TO CURE THE DEFECT. IN SUCH AN EVENTUALLY THE CO-ORDINATE BENCH CONSIDERING THE RE QUEST IF SO MOVED ON THE BASIS OF MATERIAL ON RECORD MAY CONSIDER TO RECALL THIS ORDER. THE S AID ORDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 16 TH OF DECEMBER, 2016. SD/- (DIVA SINGH) JUDICIA L MEMBER *AMIT KUMAR* PAGE 2 OF 2 I.T.A .NO.-3716/DEL/2014 KORPE PRECISION SCALES PVT. LTD. VS ACIT COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI