M/s. K.K. Spun Pipe (P) Ltd., New Delhi V. ACIT, New Delhi

ITA 4589/DEL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6499 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 17 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: 29-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Keywords: Reasonable cause

Judgement Text

I.T.A .NO.-4589/DEL/2016 K.K.SPUN PIPE P.LTD. VS ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-II NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-4589/DEL/2016 (ASSESSMENT YEAR-2007-08) K.K.SPUN PIPE P.LTD., 7/18A, SARVPRIYA VIHAR, NEW DELHI-110016. PAN-AACCK7334A ( APPELLANT) VS ACIT, CIRCLE-5(1), 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 PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 28.04.2016 OF THE CIT(A)-5, DELHI PERTA INING TO 2007-08 AY ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRES ENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER TWICE. EVEN IN THE THIRD RO UND, 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. ACCORDINGLY , IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILE D. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME-TAX VS. MULTI P LAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 IT R 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 APPEAL OF THE ASSESSEE IS DIS MISSED 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.-4589/DEL/2016 K.K.SPUN PIPE P.LTD. VS ACIT COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI