Magnum Opus Digital Art and Technology Pvt. Ltd., Delhi V. ITO, New Delhi

ITA 4166/DEL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6664 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 19-10-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 28-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A .NO.-4166/DEL/2016 MAGNUM OPUS DIGITAL ART AND TECHNOLOGY PVT.LTD. VS ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-1 NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-4166/DEL/2016 (ASSESSMENT YEAR-2011-12) MAGNUM OPUS DIGITAL ART AND TECHNOLOGY PVT.LTD., E-007, PURVASHA APARTMENT, ANANDLOK, MAYUR VIHAR-1, DELHI-110091. PAN-AAFCM1013K (APPELLANT) VS ITO, WARD-6(1), NEW DELHI. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH. N.K.BANSAL, SR.DR DATE OF HEARING 19 . 1 0.2016 DATE OF PRONOUNCEMENT 18 .11.2016 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 04.04.2016 OF THE CIT(A)-6, DELHI PERTA INING TO 2011-12 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 ONCE. EVEN IN THE SECOND ROU ND, THE POSITION REMAINED THE SAME. THE RECORD SHOWS THAT NOTICE FOR THE SPECIFIC DATE OF HEARING WAS SENT TO THE ASSESSEE ON 09.09.2016 AT THE ADDRESS INDICATED IN COLUMN NO.10 , DESPITE THIS THE ASSESSEE REMAINED UNREPRESENTED TILL THE DATE OF PASSING OF THE ORDER . IT IS FURTHER SEEN THAT THE SAID NOTICE HAS NOT COME BACK UNSERVED. THE RECORD SHOWS THAT THE DEFECT POINTED OUT BY THE REGISTRY IN REGARD TO SHORTAGE OF TRIBUNALS FEE, HAS ALSO NOT BEEN CURED TILL DATE. IN THESE CIRCUMSTANCES WHERE DESPITE SUFFICIENT OPPORTUNITY THE ASSESSEE STILL NOT CARING TO CURE, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SER IOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY, IN THE ABSENCE OF ANY REASONS GIVEN, I T IS CONSIDERED APPROPRIATE TO DISMISS THE APPEAL IN LIMINE AS THE APPEAL FILED IS DEFECTI VE. LIBERTY IS GIVEN TO THE ASSESSEE TO PRAY FOR RECALL OF THIS ORDER AND LISTING OF THE ASSESSE ES APPEAL FOR HEARING A DECISION ON MERIT IF THE ASSESSEE TAKES APPROPRIATE STEPS TO CURE THE DE FECT. IN SUCH AN EVENTUALLY THE CO- ORDINATE BENCH CONSIDERING THE REQUEST IF SO MOVED ON THE BASIS OF MATERIAL ON RECORD MAY CONSIDER TO RECALL THIS ORDER. THE SAID 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 18 TH OF NOVEMBER, 2016. SD/- (DIVA SINGH) JUDICIA L MEMBER *AMIT KUMAR* PAGE 2 OF 2 I.T.A .NO.-4166/DEL/2016 MAGNUM OPUS DIGITAL ART AND TECHNOLOGY PVT.LTD. VS ITO COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI