Sumbhav Buildcon (P) Ltd, V. ITO Ward 1 (1),

ITA 4805/DEL/2007

• Counselvise Citation: 480520114 RSA 2007
• Duration Of Justice: 7 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 12-03-2015
• Assessment Year: 2001-2002
• Appeal Filed On: 14-12-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B R R KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI T.S.KAPOOR, ACCOUNTANT MEMBER ITA NO.4805/DEL/2007 ASSESSMENT YEAR : 2001 - 02 SUMBHAV BUILDCON PVT. LTD., C/C RAJEEV ONKAR NATH & CO. (CA), 1107, SURYA KIRAN BUILDING, K.G.MARG, NEW DELHI (APPELLANT) VS ITO, WARD - 7(2) (RESPONDENT ) APPELLANT BY NONE RESPONDENT BY SH.B.R.R.KUMAR, SR. DR O R D E R PER DIVA SINGH, JUDICIAL MEMBER THE PRESENT APPEAL HAS BEEN FILED BY THE A SSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 01.10.2 0 07 OF CIT(A) - X, NEW DELHI PERTAINING TO 2001 - 02 ASSESSMENT YEAR. 2. HOWEVER AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. IN VIEW THEREOF THE APPEAL WAS PASSED OVER. DESPITE THE SAME EVEN IN THE SECOND ROUND THE POSITION REMAINED THE SAME AS NEITHER THE ASSESSEE WAS PRESENT/REPRESENTED NO R ANY REQUEST FOR ADJOURNMENT HAS BEEN PLACED BEFORE THE BENCH. THE RECORD SHOWS THAT THE NOTICE HAS BEEN ISSUED TO THE ASSESSEE ON 16.02.2015. IT IS FURTHER SEEN FROM THE RECORD THAT THE ASSESSEE S APPEAL WAS DISM ISSED FOR NON - REPRESENTATION ON 03.03.2009 AND SUBSEQUENTLY WAS RECALLED DATE OF HEARING 12.03.2015 DATE OF PRONOUNCEMENT 25 .03.2015 ITA NO. 4805 /DEL/20 07 2 VIDE ORDER DATED 31.07.2009 VI DE MA NO.333/DEL/2009. THEREAFTER ON 13.12.2010 THE HEARING DID NOT TAKE PLACE AS IT WAS POINTED OUT ON BEHALF OF THE ASSESSEE THAT THE MA IS PENDING . ON SUBSEQUENT DATE I.E 04.04.2011, 06.07.2011, 01.09.2011 & 08.12.2011, THE APPEAL WAS DULY ADJOURNED ON THE REQUEST OF THE ASSESSEE. THEREAFTER THE APPEAL AGAIN CAME UP FOR HEARING ON WHICH DATES DUE TO NON FUNCTIONING OF THE BENCH, THE HEARING DID NOT TAKE PLACE. IN THE AFORE - MENTIONED PECULIAR FACTS AND CIRCUMSTANCES, NEITHER THE ASSESSEE IS PRESENT NOR ANY REQUEST FOR ADJOURNMENT, WE CAN SAFELY PRESUME 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 OF THE 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. BEF ORE PARTING IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARING THEN IT MAY IF SO ADVISED PRAY FOR A RECALL OF THIS ORDER AND DECISIONS ON MERITS. THE SAID ORDE R WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 4. AS A RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE SAID ORDER WA S PRONOUNCED IN THE OPEN COURT ON 25 TH MARCH, 2015. SD/ - SD/ - ( T.S.KAPOOR ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: THE 25 TH MARCH, 2015 *AMIT KUMAR* ITA NO. 4805 /DEL/20 07 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI