M/s Computer System & Management Consultants P. Ltd., New Delhi V. ITO, New Delhi

ITA 5314/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97302 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 24-09-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 25-09-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEVI SHARAN SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SMT . DIVA SINGH, JUDICIAL MEMBER AND SH.O.P.KANT, ACCOUNTANT MEMBER I.T.A .NO. - 5314 /DEL/201 3 (ASSESSMENT YEAR - 2010 - 11 ) COMPUTER SYSTEM & MANAGEMENT CONSULTANTS PVT.LTD., D - 9, HAUZ KHAS, NEW DELHI - 110009. PAN - AAACC0362Q (APPELLANT) VS ITO, WARD - 3(4), NEW DELHI (RESPONDENT ) APPELLANT BY NONE RESPONDENT BY SH.DEVI SHARAN SINGH, SR. DR ORDER PER DIVA SINGH, JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 22 .0 7 .2013 OF CIT(A) - VI, NEW DELHI PERTAINING TO 20 10 - 1 1 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, A T THE TIME OF HEARING , AN ADJOURNMENT WAS MOVED ON BEHALF OF MR. RAVI GUPTA, ADV. SEEKING TIME. T HE RECORD SHOWS THAT NO POWER OF ATTORNEY HAS BEEN ISSUED IN FAV O UR OF THE SAID LD. AR. THE COUNSEL APPEARING IN SUPPORT OF THE PETITION STATED THAT POWER OF ATTORNEY HAS NOT BEEN EXE CUTED IN MR. R AVI GUPTA S NAME AND WOULD BE FILED WITHIN A FEW DAYS. A PERUSAL OF THE RECORD SHOWS THAT THE APPEAL FIRST CAME UP FOR HEARING ON 13.03.2014 ON WHICH OCCASION IT WAS ADJOURNED AS TH E ASSESSEE WAS NOT PRESENT . T HEREAFTER THE APPEAL CAME UP FOR HEARING ON 11.08.2014; 29.12.2014; 29.01.2015 & 13.05.2015 AND ON EACH OF THESE OCCASION S IT WAS ADJOURNED ON THE REQUEST OF THE ASSESSEE. IT IS FURTHER SEEN THAT THE DEFECT POINTED OUT BY THE REGISTRY ON DATE OF HEARING 24 .0 9 .2015 DATE OF PRONOUNCEMENT 24 .0 9 .2015 I.T.A .NO. - 5314 / DEL/201 3 PAGE 2 OF 2 06.01.20 14 REMAINS NOT CURED. IN VIEW O F THE SAME, THE ADJOURNMENT PETITION MOVED WITHOUT AN ACCOMPANYING POWER OF ATTORNEY , WHERE THE APPEAL REMAINS DEFECTIVE ON RECORD IS DISMISSED IN LIMINE AS I N THE PECULIAR FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. 3. BEFORE PARTING IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IF SO ADVISED AND CONSIDERS APPROPRIATE IT WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER AND PRAY FOR A DECISION ON MERIT IN CASE THE ASSESSEE IS ABLE TO SHOW BY WAY OF A PETITION THAT THERE WAS A REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARING AND STEPS HAVE BEEN TAKEN TO CURE THE DEFECT POINTED OUT BY THE REGISTRY. THE CO - ORDINATE BENCH CONSIDERING THE PETITION IF SO MOVED, IF SO SATISFIED THAT THE DEFECTS HAVE BEEN CURED MAY RECALL THIS ORDER. THE SAID ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES. 4. IN THE RESULT, TH E APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 2 4 TH OF SEPTEMBER , 2015. SD/ - SD/ - (O.P.KANT) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 4 /09 /2015 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI