U & V Impex India Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 5131/DEL/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6266 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 17-03-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 13-08-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K K JAISWAL
• Assessee Lawyers: ANU PRIYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A-SMC NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A .NO.-5130 & 5131/DEL/2015 (ASSESSMENT YEAR-2008-09 & 2011-12) U & V IMPEX INDIA PVT.LTD., 30, RAJOKRI ROAD, NEW DELHI-110030. PAN-AACU4790L (APPELLANT) VS ITO, WARD-18(2), NEW DELHI (RESPONDENT) ASSESSEE BY MS. ANU PRIYA, AR R EVENUE BY SH. K.K.JAISWAL, DR ORDER PER DIVA SINGH, JM THE PRESENT APPEALS HAVE BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 20.05.2015 OF CIT(A) -22, NEW DELHI PERTAINING TO 2008-09 & 2011-12 AYS. 2. AT THE TIME OF HEARING, AN ADJOURNMENT PETITION WAS MOVED ON BEHALF OF THE ASSESSEE. ON A PERUSAL OF THE RECORD, IT WAS S EEN THAT THE APPEALS FILED BY THE ASSESSEE ARE DEFECTIVE. THE DEFECTS POINTED OU T BY THE REGISTRY, IT IS SEEN HAVE BEEN COMMUNICATED TO THE ASSESSEE ON 21.08.201 5 AND TILL DATE, THEY REMAIN NOT CURED. THE RECORD FURTHER SHOWS THAT T HE APPEAL CAME UP FOR HEARING ON FIVE DIFFERENT OCCASIONS DESPITE THIS TH E DEFECT REMAINS IN THE APPEALS FILED. IN THE AFORE-MENTIONED PECULIAR FAC TS AND CIRCUMSTANCES, THE LD.AR WAS REQUIRED TO ADDRESS WHY THE PETITION SEEK ING TIME SHOULD NOT BE REJECTED. IN THE ABSENCE OF ANY EXPLANATION OFFERE D THE PETITION IS REJECTED AS IT DATE OF HEARING 17.03.2016 DATE OF PRONOUNCEMENT 29.03.2016 I.T.A .NO.-5130 & 5131/DEL/2015 PAGE 2 OF 2 MAY BE A CASE WHERE THE ASSESSEE IS NOT BE SERIOUS IN PURSUING THE APPEALS AS A RESULT THEREOF THE APPEALS HAVE REMAINED DEFECTIV E. LIBERTY IS GIVEN TO THE ASSESSEE TO PRAY FOR A RECALL OF THIS ORDER, IN CAS E THE ASSESSEE IS SERIOUS IN PURSUING THE APPEALS BY ATTEMPTING TO TAKE APPROPRI ATE CORRECTIVE ACTIONS. IN SUCH AN EVENTUALITY, THE CO-ORDINATE BENCH CONSIDER ING THE PETITION IF SO MOVED, IF SO SATISFIED THAT THE DEFECTS HAVE BEEN C URED MAY RECALL THIS ORDER. THE SAID ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 29 TH OF MARCH, 2016. SD/- SD/- (PRASHANT MAHARISHI) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29/03/2016 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI