Raj Kumar Prop., Jind V. JCIT, Haryana

ITA 5167/DEL/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7060 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 29-06-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 05-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V R SONBHADRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH F NEW DELHI BEFORE : SHRI I.C. SUDHIR , JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 5167/DEL./2012 ASSTT. YEAR : 2009 - 10 RAJ KUMAR, PROP. M/S. MOR HATCHERIES, VS. J.C.I.T., RANGE, BHIWANI VPO LUDANA (JIND), TEH. SAFIDON, JIND. [PAN: AOBPK 2993 K] (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. V.R. SONBHADRA, SR. DR DATE OF HEARING : 29.06.2016 DATE OF PRONOUNCEMENT : 29 .06.2016 ORDER PER L.P. SAHU, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 19.07.2012 PASSED BY LEARNED CIT(A) - ROHTAK FOR THE ASSESSMENT YEAR 200 9 - 10 . 2. AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE DESPITE THE NOTICE SENT THROUGH REGISTER POST AT THE ADDRESS GIVEN IN COLUMN NO. 10 OF THE MEMO RANDUM OF APPEAL FILED BY THE ASSESSEE. IT IS NOTABLE THAT THE PRESENT APPEAL WAS FILED ON 05.10.2012 AND HAD BEEN FIXED FO R HEARING FOR THE FIRST TIME ON 16.05.2013 . THE CASE STOOD ADJOURNED TO 28.10. 2013 , WHEN NONE APPEARED ON BEHALF OF THE ASSESSEE. THE APPEAL WAS, THEREFORE, HEARD AND DISMISSED EXPARTE ON 28.10 .2013 FOR NON - APPEARANCE ON BEHALF OF THE ITA NO. 5167/DEL./2012 2 ASSESSEE. SUBSEQUENT LY, THE EXPARTE ORDER DATED 2 8.10 .2013 WAS RECALLED ON THE MA NO. 22/DEL./2015 FILED BY THE ASSESSEE AND THE APPEAL WAS AGAIN FIXED FOR HEARING ON MERITS ON 23.07.2015 . THE HEARING IN THIS APPEAL, THEREAFTER, STOOD ADJOURNED TO 24.07.15, 16 . 11 . 15, 03.03.16 AND 29.06.15 EACH TIME ON THE REQUEST OF ASSESSEE OR ITS COUNSEL. HOWEVER, ON THE LAST DATE OF HEARING, NEITHER THE ASSESSEE NOR ITS REPRESENTATIVE APPEARED NOR ANY ADJOURNMENT APPLICATION FOR ADJOURNMENT HAS COME ON RECORD. FROM THE SERIES OF OPPORTUNIT IES HAVING BEEN GIVEN TO THE ASSESSEE, AND ALSO KEEPING IN VIEW THE FACT THAT THE PRESENT APPEAL HAS COME UP FOR HEARING AFTER RECALLING THE EARLIER ORDER MADE IN THIS APPEAL BY THE BENCH, IT CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSU ING ITS APPEAL. IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNALS IN CIT VS. MULTI PLAN INDIA (P) LTD., 38 ITD 320 (DEL.) AND ESTATE OF LATE TUKOJIRAO HO LKAR VS. CWT, 223 ITR 480 (MP). 3 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 29.06.2016 . SD/ - SD/ - ( I.C. SUDHIR ) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 29.06.2016 *AKS/ - 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, NE W DELHI