Sh. Mohit Jain, Meerut V. ACIT, Meerut

ITA 4371/DEL/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7089 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 08-12-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 11-08-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH E NEW DELHI BEFORE : SHRI I.C. SUDHIR , JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 4371 & 4372/DEL./2014 ASSTT. YEAR : 2004 - 05 & 2005 - 06 SHRI MOHIT JAIN, VS. A.C.I.T., CIRCLE 1, 310, W.K. ROAD, MEERUT. MEERUT. (PAN: AAVPJ 4986 B) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. S.K. JAIN, D.R. DATE OF HEARING : 08.12.2016 DATE OF PRONOUNCEME NT : 10 .01.2017 ORDER PER L.P. SAHU, ACCOUNTANT MEMBER: TH ESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER S DATED 28.03.2014 PASSED BY LEARNED CIT(A) - MEERUT FOR ASSESSMENT YEAR S 2004 - 05 AND 2005 - 06 . 2. AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE DESPITE THE DATE OF HEARING IN THESE APPEALS WAS FIXED ON THE WRITTEN REQUEST OF THE ASSESSEE S COUNSEL AND ITS INFORMATION WAS GIVEN IN THE OPEN COURT. NO REQUEST FOR ADJOURNMENT HAS AL SO COME ON RECORD. THEREFORE, IT CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEAL S . IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL S OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER O F TRIBUNAL IN CIT VS. ITA NO. 4371 & 4372/DEL./2014 2 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 THAT IN CASE THE ASSESSEE IS ABLE TO SHOW REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARING, THEN IT MAY, IF SO ADVISED, PRAY FOR RECALL OF THIS ORDER AND DECISION ON MERITS. 4 . IN THE RESULT, THE APPEAL S OF THE ASSESSEE ARE DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 10.01.2017 . SD/ - SD/ - ( I .C. SUDHIR ) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 10.01.2017 *AKS/ - COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI