Sad Bhawna Trust, Delhi V. ACIT, Central Circle- 6, New Delhi

ITA 3972/DEL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3569 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2007-2008
• Appeal Filed On: 16-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH G, NEW DELHI BEFORE : SHRI BHAVNESH SAINI , JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NOS. 3972 TO 3978/DEL/2017 ASSESSMENT YEARS: 2007-08 TO 2013-14 M/S. SAD BHAWANA TRUST , 2-D, MIG FLATS, GULABI BAGH, NEW DELHI. PAN AADTS 4076K (APPELLANT) VS. ACIT, CENTRAL CIRCLE 6, NEW DELHI. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH. S.S. RANA, CIT/DR ORDER PER BENCH, A.M.: ALL THESE APPEALS FILED BY THE ASSESSEE ARE DIRECT ED AGAINST SEPARATE ORDERS OF THE LD. CIT(A) DATED 31.03.2017 FOR THE C APTIONED ASSESSMENT YEARS. 2. WHEN THE APPEALS WERE CALLED FOR HEARING, NONE W AS PRESENT ON BEHALF OF THE ASSESSEE DESPITE THE NOTICE FOR HEARING WAS SENT THROUGH REGISTERED POST AT THE ADDRESS GIVEN IN THE APPEAL PAPERS. ON PERUS AL OF MEMORANDUM OF APPEALS, WE FOUND THAT ADDRESS OF THE ASSESSEE IS W RITTEN IN COLUMN NO. 10 OF FORM NO. 36 AS C/O KAPIL GOEL ADV. F-26/124, SECTO R-7, ROHINI DELHI-110085 AND THE NOTICE WAS ALSO SENT TO THIS ADDRESS. MR. K APIL GOEL, ADVOCATE, THOUGH WAS PRESENT IN THE COURT IN SOME OTHER CASES, BUT O N BEING ASKED, HE STATED AT DATE OF HEARING 21.08.2018 DATE OF PRONOUNCEMENT 21.08.2018 ITA NOS. 3972 TO 3978/DEL/2017 2 BAR THAT NOW HE IS NOT THE AR OF THE ASSESSEE AND H AS NO INSTRUCTIONS OF ASSESSEE EITHER TO ARGUE OR APPEAR IN THESE CASES. NO OTHER ADDRESS IS MADE AVAILABLE ON RECORD BY THE ASSESSEE ONCE IT WITHDRE W THE POWER OF ITS EARLIER AUTHORIZED REPRESENTATIVE SHRI KAPIL GOEL, AS STATE D ABOVE. NO ANY WRITTEN REQUEST FOR ADJOURNMENT ON BEHALF OF THE ASSESSEE H AS COME BEFORE US. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERES TED IN PROSECUTING ITS APPEALS. THEREFORE, THE APPEALS OF THE ASSESSEE DES ERVE TO BE DISMISSED IN LIMINE FOR WANT OF PROSECUTION IN VIEW OF THE ORDER S OF TRIBUNAL IN CIT VS. MULTI PLAN INDIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 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 APPEALS ARE DISMISSED, AS IND ICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 21.08.2018 SD/- SD/- (BHAVNESH SAINI) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21 ST AUGUST, 2018 *AKS*