Senior Citizen Home Complex Welfare Society, Dehradun V. ACIT, Meerut

ITA 3847/DEL/2011

• Counselvise Citation: 384720114 RSA 2011
• Duration Of Justice: 3 year(s) 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 10-03-2015
• Assessment Year: 1999-2000
• Appeal Filed On: 12-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAMESH CHANDRA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SH.G.D.AGRAWAL, VICE PRESIDENT AND SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NOS. - 3847 TO 3854 /DEL/201 1 (ASSESSMENT YEARS - 1999 - 2000 TO 2006 - 07 ) SENIOR CITIZEN HOME COMPLEX WELFARE SOCIETY, 16 - D, OLD SURVEY ROAD , DEHRADUN - 248001 . P AN - AAAAS3202P (APPELLANT) VS ACIT, CENTRAL CIRCLE, MEERUT. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH.RAMESH CHANDRA, CIT DR ORDER PER DIVA SINGH, JM TH ESE 8 APPEAL S FILED BY THE ASSESSEE PERTAINING TO 1999 - 2000 TO 2006 - 07 ASSESSMENT YEARS ON VARIOUS GROUNDS ASSAIL THE CORRECTNESS OF THE SEPARATE ORDER S DATED 31.12.2010 OF CIT(A), MEERUT. 2. A T THE TIME OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPEAL S W ERE PASSED OVER. HOWEVER E VEN IN THE SECOND ROUND WHEN THE APPEALS WERE TAKEN UP FOR HEARING AT THE END OF THE BOARD, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR ANY REQU EST FOR ADJOURNMENT HAS BEEN RECEIVED. THE RECORD SHOWS THAT NOTICE FOR THE DATE OF HEARING HAS BEEN ISSUED ON 16.02.2015 AT THE ADDRESS PROVIDED BY THE ASSESSEE IN COLUMN NO. - 10 IN THE MEMO OF APPEALS FILED. THE RECORD FURTHER SHOWS THAT THE APPEAL WHI CH WAS FILED ON12.08.2011 CAME UP FOR HEARING ON FIVE DIFFERENT DATE S NAMELY 24.04.2012; 26.04.2012; 04.07.2012; 28.02.2013 AND 19.02.2014 AND ON FOUR DIFFERENT DATES THE APPEALS WERE ADJOURNED ON THE ASSESSEE S REQUEST. ACCORDINGLY , I N THE AFOREMENTIONED DATE OF HEARING 10 . 0 3 .2015 DATE OF PRONOUNCEMENT 10. 0 3 .2015 2 I.T.A .NOS. - 3847 TO 3854/DEL/2011 PECULIAR FACTS AND CIRCUMSTANCES IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL S AND THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL S OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE O RDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME - TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO 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 TH ERE WAS A REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARING THEN IT MAY IF SO ADVISED PRAY FOR A RECALL OF THIS ORDER 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 S OF THE ASSESSEE ARE DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 1 0 TH OF MARCH 2015 . S D / - S D / - ( G.D.AGRAWAL ) (DIVA SINGH) VICE PRESIDENT JUDICIAL MEMBER DATED: 1 0 / 03 /201 5 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI