M/s Woodstock Laminates Ltd, New Delhi V. ITO, New Delhi

ITA 493/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3542 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 01-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH DELHI BENCH DELHI BENCH DELHI BENCH C CC C NEW DELHI NEW DELHI NEW DELHI NEW DELHI BEFORE : BEFORE : BEFORE : BEFORE : S SS SHRI H.S.SIDHU HRI H.S.SIDHU HRI H.S.SIDHU HRI H.S.SIDHU, , , , JUDICIAL MEMBER & JUDICIAL MEMBER & JUDICIAL MEMBER & JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER SHRI L.P. SAHU, ACCOUNTANT MEMBER SHRI L.P. SAHU, ACCOUNTANT MEMBER SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 493 493493 493/DEL./201 /DEL./201 /DEL./201 /DEL./2016 66 6 ASSTT. YEAR : ASSTT. YEAR : ASSTT. YEAR : ASSTT. YEAR : 200 200200 2006 66 6- -- -0 00 07 77 7 WOODSTOCK LAMINATES LTD. VS. ITO 1/103 WHS WARD-27(3) KIRTI NAGAR C.R.BUILDING NEW DELHI NEW DELHI (PAN: AAACW5831E) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. ARUN KUMAR YADAV, SR. DR DATE OF HEARING : 06.11.2017 DATE OF PRONOUNCEMENT : 06.11.2017 ORDER ORDER ORDER ORDER PER L.P. SAHU, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 30.11.2015 PASSED BY LEARNED CIT(A)-XXII, NEW DELHI FOR ASSESSMENT YEAR 2006-07. 2. AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BE HALF OF THE ASSESSEE DESPITE THE NOTICE SENT THROUGH REGISTER POST AT TH E ADDRESS GIVEN IN COLUMN NO. 10 OF THE MEMORANDUM OF APPEAL FILED BY THE ASS ESSEE. THE NOTICE OF HEARING SENT ON THE ADDRESS MENTIONED IN THE FORM 3 6 AS WELL AS IN THE IMPUGNED ORDER, RETURNED BACK, UNSERVED WITH T HE REMARKS OF THE POSTAL AUTHORITY, LEFT . THEREFORE, IT CAN BE SAFELY INFERRED THAT THE ITA NO.493/DEL./2016 2 ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEAL. IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL O F THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI PLAN INDIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN E STATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. BEFORE PARTING, WE THINK IT APPROPRIATE TO ADD T HAT IN CASE THE ASSESSEE IS ABLE TO SHOW REASONABLE CAUSE FOR NON-REPRESENTA TION ON THE DATE OF HEARING, THEN IT MAY, IF SO ADVISED, PRAY FOR RECAL L OF THIS ORDER AND DECISION ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 06.11.201 7 SD/- SD/- ( (( (H.S.SIDHU H.S.SIDHU H.S.SIDHU H.S.SIDHU) ) ) ) (L.P. SAHU) (L.P. SAHU) (L.P. SAHU) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 06.11.2017 *BINITA* 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 ITA NO.493/DEL./2016 3 DATE INITIAL 1. DRAFT DICTATED ON 06 . 11 .17 PS 2. DRAFT PLACED BEFORE AUTHOR 0 6 . 11 .17 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON 06.11.2017 PS 7. FILE SENT TO THE BENCH CLERK 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.