Vishwa Dharmayatan, New Delhi V. DCIT, New Delhi

ITA 4568/DEL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6501 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 03-11-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 26-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Keywords: Reasonable cause

Judgement Text

I.T.A .NO.-4568 & 4569/DEL/2016 VISHWA DHARMAYATAN VS DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-II NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-4568 & 4569/DEL/2016 (ASSESSMENT YEAR-2007-08 & 2009-10) VISHWA DHARMAYATAN, C-18-19, QUTAB INSTITUTIONAL AREA, NEW DELHI-110016. PAN-AAATV0507B ( APPELLANT) VS DCIT, CENTRAL CIRCLE-20, 3 RD FLOOR, ARA CENTRE, JHANDEWALAN EXTN., NEW DELHI. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH.F.R.MEENA, SR.DR DATE OF HEARING 03 . 11 .2016 DATE OF PRONOUNCEMENT 16 .1 2 .2016 ORDER THE APPEALS HAVE BEEN FILED BY THE ASSESSEE ASSAILI NG THE CORRECTNESS OF THE ORDER DATED 21.06.2016 OF THE CIT(A)-24, NEW DELHI PERTAI NING TO 2007-08 & 2009-10 AYS ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRES ENT ON BEHALF OF THE ASSESSEE. THE APPEALS WERE PASSED OVER TWICE. EVEN IN THE THIRD ROUND, THE POSITION REMAINED THE SAME. NEITHER THE ASSESSEE WAS PRESENT NOR ANY ADJOURNMEN T HAS BEEN PLACED BEFORE THE BENCH. THE RECORD SHOWS THAT NOTICE FOR THE SPECIFIC DATE OF HEARING HAS BEEN SENT ON 26.09.2016 TO THE ASSESSEE AT THE ADDRESS MENTIONED IN COLUMN NO.10 IN THE MEMO OF APPEAL FILED WHICH HAS NOT BEEN COME BACK UNSERVED. IT IS FURTH ER SEEN THAT THE REGISTRY HAS POINTED OUT TWO DEFECTS IN ITA NO.4568 & 4569/DEL/2016 EACH WHICH REMAIN NOT CURED TILL DATE. ACCORDINGLY, IT CAN BE SAFELY PRESUMED THAT THE ASS ESSEE IS NOT SERIOUS IN PURSUING THE APPEALS FILED. SUPPORT IS DRAWN FROM THE ORDER OF T HE TRIBUNALS IN COMMISSIONER OF INCOME- TAX VS. MULTI PLAN INDIA (P) 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 CAS E THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. THE SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 16 TH OF DECEMBER, 2016. SD/- (DIVA SINGH) JUDICIAL MEMBER *AMIT KUMAR* PAGE 2 OF 2 I.T.A .NO.-4568 & 4569/DEL/2016 VISHWA DHARMAYATAN VS DCIT COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI