Sh. Deepak Dogra, Haridwar V. ACIT, Dehradun

ITA 4190/DEL/2009

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 82192 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 23-12-2014
• Assessment Year: 1982-1983
• Appeal Filed On: 26-10-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PARWINDER KAUR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH. T.S.KAPOOR, ACCOUNTANT MEMBER I.T.A .NO. - 4190/DEL/2009 (ASSESSMENT YEAR - 1982 - 83 ) DEEPAK DOGRA, L/H - LATE SH. A M AR NATH DOGRA, C/O - S.K.MONGA, ADVOCATE, 312 - 313, GOVINDPURI, RANIPUR MORE, HARIDWAR P AN - SBSPD7170R (APPELLANT) VS ACIT, INVEST. CIRCLE, AAYKAR BHAWAN, SUBHASH ROAD, DEHRADUN. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SMT. PARWINDER KAUR, SR. DR ORDER PER DIVA SINGH, JM THIS IS AN APPEAL FILED BY THE AS SESSEE AGAINST THE ORDER DATED 05 . 03.2009 OF CIT(A) - I I, DEH RADUN PERTAINING TO 1982 - 83 ASSESSMENT YEAR. 2. HOWEVER, AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE WHEN THE APPEAL WAS CALLED OUT . ACCORDINGLY T HE APPEAL WAS PASSED OVER TWICE THEREAFTER EVEN THEN IN THE THIRD ROUND ALSO THE POSITION REMAINED THE SAME. NEITHER ANYONE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT WAS PLACED BEFORE THE BENCH. N OTI CE FOR THE SPECIFIC DATE OF HEARING HAS BEEN SENT TO THE ASSESSEE ON 12.08.2014 AND SENT ON 14.08.2014 TO THE ADDRESS INDICATED IN COLUMN NO. - 10 IN THE MEMO OF APPEAL FILED BY THE ASSESSEE. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES IT CAN BE S AFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER S OF THE TRIBUNAL / HIGH COURT IN COMMISSIONER OF INCOM E - TAX VS. MULTI PLAN INDIA (P) 2 I.T.A .NO. - 4190 /DEL/20 09 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 THERE WAS A REASONABLE CAUSE FOR NON - REPRESENTAT ION 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 OF THE ASSESSEE IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 23 RD OF DECEMBER 2014. SD/ - SD/ - ( T.S.KAPOOR ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23 / 12 /2014 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI