Vikas Strips Ltd., Delhi V. DCIT, New Delhi

ITA 447/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3100 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 09-05-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 25-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIRMAL JIT SINGH
• Keywords: Reasonable cause

Judgement Text

1 ITA NO. 447/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. 447/DEL/20 17 (A.Y 2007-08) VIKAS STRIPS LTD. ASHOKA PARK, MAIN ROHTAK ROAD DELHI AABCV7134J (APPELLANT) VS DCIT CIRCLE-26(2), C. R. BUILDING NEW DELHI (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 A SSAILING THE CORRECTNESS OF THE ORDER DATED 25/11/2016 OF CIT(A) - 9 NEW DELHI, PERTAINING TO 2007 08 ASSESSMENT YEAR. 2. HOWEVER AT THE TIME OF HEARING NO ONE WAS PRESEN T ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER TWICE. IN THE THIRD ROUND ALSO NEITHER THE ASSESSEE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMEN T HAS BEEN PLACED ON RECORD. THE RECORD SHOWS THAT ON THE LAST TWO OCCAS IONS I.E ON 6 TH SEPTEMBER 2017 AND 17 TH OF OCTOBER 2017 THE APPEAL HAS BEEN ADJOURNED ON T HE WRITTEN REQUEST OF THE ASSESSEE. IN THESE PECULIAR FACTS AN D CIRCUMSTANCES IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE BY CHOSING TO REM AIN NON-REPRESENTED MAY NOT BE SERIOUS IN PURSUING THE APPEAL FILED. ACCOR DINGLY GRANT OF ANY FURTHER TIME WOULD BE A WASTE OF GOVERNMENT TIME AND MACHIN ERY. THE LAW ASSISTS DATE OF HEARING 06.12.2017 DATE OF PRONOUNCEMENT 08.12.2017 2 ITA NO. 447/DEL/2017 THOSE WHO ARE VIGILANT AND THE ASSESSEES NON-REPRE SENTATION IN THE BACKGROUND DISCUSSED CLEARLY DEMONSTRATES THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. ACCORDINGLY, THE APP EAL IS DISMISSED IN LIMINE. SUPPORT, IT DRAWN FROM THE ORDER OF THE TRIBUNAL I N COMMISSIONER OF INCOME- TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) HIGH COURT AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P). IN THE SAID CASE WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF TH E ASSESSEE IN DEFAULT THE HONBLE COURT MADE FOLLOWING OBSERVATIONS IN THEIR ORDER- IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPAR ATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 4. IT IS DEEMED APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-REPRESENT ATION ON THE DATE OF HEARING THEN IT MAY IF SO ADVISED PRAY FOR A RECALL OF THIS ORDER. SAID ORDER WAS PRONOUNCED AT THE TIME OF HEARING ITSELF. BEFORE F INALISING OF THE PRESENT APPEAL MS. MEHENDIRATA CA APPEARED STATING THAT SHE WOULD BE MOVING AN ADJOURNMENT APPLICATION ON THE GROUNDS THAT THE COU NSELS FAMILY IS OUT OF STATION AS SUCH HE HAS PROCEEDED OUT OF STATION .IN FURTHER CLARIFICATION IT WAS ALSO SUBMITTED BY HER THAT THE COUNSEL IS NOT WEL L. SINCE THE STATEMENTS WERE CONTRADICTORY ADHERING TO THE PRONOUNCEMENT MADE IN THE OPEN COURT THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE PERMI SSION TO PRAY FOR A RECALL OF THIS ORDER AS INDICATED ABOVE ON JUSTIFIABLE REASON S IS GRANTED. 3 ITA NO. 447/DEL/2017 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 08 TH DECEMBER, 2017 . SD/- (DIVA SINGH) JUDICIAL MEMBER DATED: 08/12/2017 DNS/R. NAHEED* 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 .2017 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 4 ITA NO. 447/DEL/2017 5. APPROVED DRAFT COMES TO THE SR.PS/PS 08.12.2017 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 0 8 .12.2017 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. 5 ITA NO. 447/DEL/2017