ARUN KUMAR SHUKLA, MUZAFFARNAGAR V. ITO, WARD- 2(1), MUZAFFARNAGAR

ITA 3868/DEL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3958 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 14-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLA TE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL M EMBER I.T.A .NO. 3868/DEL/2 017 (A.Y 2007-08) ARUN KUMAR SHUKLA PROP. SAGAR SALES CORPORATION, 13, LADDHA WALA, MUZAFFARNAGAR (APPELLANT) VS ITO WARD-2(1) MUZAFFARNAGAR (RESPONDENT) DATE OF HEARING 06.12.2017 DATE OF PRONOUNCEMENT 11.01. 20 1 8 ORDER PER DIVA SINGH, JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSA ILING THE CORRECTNESS OF THE ORDER DATED 27/3/2017 OF CIT(A)- MU ZAFFARNAGAR PERTAINING TO 2007-08 ASSESSMENT YEAR. 2. HOWEVER AT THE TIME OF HEARING NO ONE WAS PRESENT O N BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER. IN THE SECOND R OUND ALSO NEITHER THE ASSESSEE WAS PRESENT NOR ANY REQUEST FOR ADJOURN MENT HAS BEEN PLACED ON RECORD. THE RECORD SHOWS THAT THE APPEAL CAM E UP FOR HEARING ON 23/10/2017 ON WHICH DATE THE APPEAL WAS ADJOURNED AS NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THEREAFTER A FRESH NOT ICE FOR 6.12.2017 WAS SENT TO THE ASSESSEE ON 10/11/2017 AT THE ADDRE SS MENTIONED IN COLUMN NO. 10 IN THE MEMO OF APPEAL FILED. DESPITE THIS THE A SSESSEE REMAINED UNREPRESENTED. IN THESE PECULIAR FACTS AND CIRC UMSTANCES SENDING ANOTHER NOTICE YET AGAIN TO THE ASSESSEE WOULD BE A WASTE OF GOVERNMENT TIME AND MACHINERY AS IT CAN BE SAFELY PRESU MED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED AND C ONSEQUENTLY ADJOURNING THE APPEAL TO ANY OTHER DATE WOULD BE A WAS TE OF GOVERNMENT TIME AND MACHINERY. ACCORDINGLY CONSIDERING RULE 19(2) OF INCOME TAX APPELLATE TRIBUNAL RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD. [38 ITD 320 (DELHI)] AND HONBLE MADHYA PRADESH HIGH COURTS DECISION IN CASE OF ESTATE OF APPELLANT BY NONE RESPONDENT BY SH. NIRMAL JIT SINGH, SR. DR ITA.3868/DEL/2017 PAGE 2 OF 2 LATE TUKOJIRAO HOLKAR VS. CWT [223 ITR 480 (MP)], THIS APPEA L IS TREATED AS UN-ADMITTED AND DISMISSED IN LIMINE. 3. BEFORE PARTING IT IS APPROPRIATE TO ADD THAT IN CASE T HE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON -REPRESENTATION ON THE DATE OF HEARING, THE ASSESSEE WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. THE SAID ORDER WAS PRONO UNCED IN THE DATE OF HEARING, ITSELF IN THE OPEN COURT. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 11.01.2018. SD/- (DIVA SING H) JUDICIAL MEMBER DATED: 11.01.2018 R. NAHEED* / POONAM/ AG COPY FORWARDED TO: APPELLANT RESPONDENT CIT CIT(APPEALS) DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 05/12/2017 PS 2. DRAFT PLACED BEFORE AUTHOR 06/12/2017 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 20.12.2017 08.01.2018 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE OF DISPATCH OF ORDER.