VIJAY PAL, NEW DELHI V. ITO, WARD- 2, NEW DELHI

ITA 3946/DEL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3971 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 16-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIRMAL JIT SINGH
• Keywords: Reasonable cause

Judgement Text

1 ITA NO. 3946/DEL/2017 IN THE INCOME TAX APPELLA TE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL M EMBER I.T.A .NO. 3946/DEL/2 017 (A.Y 2011-12) VIJAY PAL NEAR KRISHAN GAUSHALA, CHARKHI DADRI, CHARKHI, DADRI, HARYANA (APPELLANT) VS ITO WARD-2 BHIWANI, HARYANA (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. NIRMAL JIT SINGH, SR. DR ORDER PER DIVA SINGH, JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILIN G THE CORRECTNESS OF THE ORDER DATED 31/01/2017 OF CIT(A)-HIS SAR PERTAINING TO 2011 12 ASSESSMENT YEAR. 2. HOWEVER NO GROUNDS OF APPEAL HAVE BEEN FILED BY THE A SSESSEE IN THE PRESENT APPEAL. THE RECORD SHOWS THAT THE REGISTRY HAS INTIMATED THIS DEFECT TO THE ASSESSEE ON 16/08/2017 APART FROM OTHER DEFECTS. D ESPITE THIS FACT THE DEFECTS REMAINED NOT CURED. THE RECORD FURTHER SHOWS TH AT THE APPEAL CAME UP FOR HEARING ON 23/10/2017 ON WHICH DATE IT WAS ADJOURNE D ON ACCOUNT OF NON REPRESENTATION ON THE PART OF THE ASSESSEE AND NOTICE FIXING THE DATE OF HEARING ON 06/12/2017. THE SAID NOTICE WAS DISPATCHED TO THE A SSESSEE ON 10 TH OF NOVEMBER 2017. IN THESE PECULIAR FACTS AND CIRCUMSTANCES GRANT OF ANY FURTHER ADJOURNMENT WOULD BE A WASTE OF GOVERNMENT TIME AND M ACHINERY AS IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL FILED. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND THE ASSES SEES NON- REPRESENTATION IN THE BACKGROUND DISCUSSED CLEARLY DEMO NSTRATES THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. ACCORDINGLY, THE APPEAL IS DISMISSED IN LIMINE. SUPPORT, IT DRAWN FROM THE OR DER OF THE TRIBUNAL IN COMMISSIONER OF INCOME-TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND DECISION OF MADHYA PRADESH HIGH COURT IN ESTATE OF LA TE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P). IN THE SAID CASE WHILE DISMISSING THE REFERENCE DATE OF HEARING 06.12.2017 DATE OF PRONOUNCEMENT 11.01.2018 2 ITA NO. 3946/DEL/2017 MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT THE HON BLE COURT MADE FOLLOWING OBSERVATIONS IN THEIR ORDER- IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MA DE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARAT ION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. BEFORE PARTING IT IS DEEMED APPROPRIATE TO ADD THAT IN CA SE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR N ON-REPRESENTATION ON THE DATE OF HEARING AND UNDERTAKES TO CURE THE DEFECTS THEN IT MAY IF SO ADVISED PRAY FOR A RECALL OF THIS ORDER AND REQUEST FOR A DECISION ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 11.01. 2018. SD/- (DI VA SINGH) JUDICIAL MEMBER DNS/R. NAHEED*/POONAM/AG COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 06/12/2017 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 DRA FT 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.