Appeal details
Counselvise Citation
518120114 RSA 2010
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 year(s) 9 month(s) 10 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
02-09-2015
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
I1
Next Hearing Date
05-06-2017
Assessment Year
2006-2007
Appeal Filed On
22-11-2010
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: I NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.INTURI RAMA RAO, ACCOUNTANT MEMBER I.T.A .NO. - 5181/DEL/2010 (ASSESSMENT YEAR - 200 6 - 07 ) HEWITT ASSOCIATES (INDIA) PVT. LTD., 710, ANSAL CHAMBERS - II, 6, BHIKAJI CAMA PLACE, NEW DELHI. PAN - AA BCH1559D (APPELLANT) VS DC IT (OSD) , ROOM NO. - 151, C.R. BUILDING, NE W DELHI (RESPONDENT ) I.T.A .NO. - 5418 /DEL/201 2 (ASSESSMENT YEAR - 2008 - 09 ) HEWITT ASSOCIATES (INDIA) PVT. LTD., HEWITT TOWER, SECTOR - 42, DLF CITY, GURGAON. PAN - AABCH1559D (APPELLANT) VS DCIT, CIRCLE - 10(1), NEW DELHI (RESPONDENT ) I.T.A .NO. - 5736/DEL/2011 (ASSESSMENT YEAR - 2007 - 08 ) HEWITT ASSOCIATES (INDIA) PVT. LTD., HEWITT TOWER, SECTOR - 42, DLF CITY, GURGAON . PAN - AABCH1559D (APPELLANT) VS A CIT, CIRLCE - 12(1), NEW DELHI (RESPONDENT ) APPELLANT BY SH.AMIT ARORA, CA RESPONDENT BY S H.AMRINDRA KUMAR, CIT DR ORDER PER DIVA SINGH, JM BY T HE SE THREE APPEALS THE ASSESSEE ASSAIL S THE CORRECTNESS OF THE ORDER DATED 2 1 .0 9 .20 1 0, 31.10.2011 AND 24. 0 9.2012 PASSED BY THE AO U/S 143(3)/14C PASSED PURSUANT TO THE DIRECTION OF THE DRP IN 200 6 - 07 , 2008 - 09 AND 2007 - 08 ASSESSMENT YEAR S . AT THE TIME OF HEARING AN ADJOURNMENT DATE OF HEARING 0 1 .0 9 .2015 DATE OF PRONOUNCEMENT 0 2 .0 9 .2015 I.T.A .NO. - 5181/ DEL/201 2, 5418/DEL/2012 & 5736/DEL/2011 PAGE 2 OF 3 PETITION WAS MOVED STATING THAT THE COUNSEL IS NOT AVAILABLE. THE LD. AR WAS REQUIRED TO ADDRESS THE REASONS FOR SEEKING AN ADJOURNMENT. FOR WHICH PURPOSE, ATTENTION WAS INVITED TO THE LAST LINE OF THE PETITION STATING THAT IN THIS REGARD, WE WOULD HUMBL Y REQUEST THE HON BLE BENCH TO ADJOURN THE MATTERS FOR THE CAPTIONED YEARS TO A FUTURE DATE AND OBLIGE AS THE COUNSEL IS NOT AVAILABLE FOR THE HEARING. NOTHING FURTHER WAS STATED DESPITE A QUERY. THE LD. CIT.DR, MR. AMRENDRA KUMAR OBJECTED TO THE ADJOURNM ENT STATING THAT NO INFORMATION IN REGARD TO THE ADJOURNMENT BEING SOUGHT HAD BEEN GIVEN TO THE DEPARTMENT AND INFACT IT WAS HIS STAND THAT HE HAS COME FULLY PREPARED TO ARGUE THE APPEALS . IT IS FURTHER SEEN THAT THE APPEAL CAME UP FOR HEARING FOR THE FIR ST TIME ON 11.01.2011 ON WHICH DATE IT WAS ADJOURNED ON THE REQUEST OF THE ASSESSEE. FROM THE CUMULATIVE READING OF THE ORDER SHEETS IN THE APPEALS IT IS SEEN THAT BARRING FEW OCCASIONS WHEN THE HEARING WAS ADJOURNED FOR WANT OF TIME AND TWICE ON THE REQU EST OF THE DEPARTMENT THE APPEALS HAVE LARGELY BEEN ADJOURNED ON THE REQUEST OF THE ASSESSEE. ACCORDINGLY IN THE AFORE - SAID PECULIAR FACTS AND CIRCUMSTANCES, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL S . IN THE CIRCUMSTANCES, THE APPEAL S OF THE ASSESSEE ARE DISMISSED 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). 2 . BEFORE 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 THE ASSESSEE IF SO ADVISED WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER AND DECISIONS ON MERITS. THE SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 3 . IN THE RESULT, THE APPEAL S OF THE ASSESSEE ARE DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 0 2 ND OF SEPTEMBER , 2015. S D / - S D / - (INTURI RAMA RAO) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 0 2 /0 9 /2015 * AMIT KUMAR * I.T.A .NO. - 5181/ DEL/201 2, 5418/DEL/2012 & 5736/DEL/2011 PAGE 3 OF 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI
