M/s. Bharat Petrocon Pvt, Ktd, New Delhi V. ITO, New Delhi

ITA 5434/DEL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91185 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-05-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 26-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH. J .S.R EDDY , ACCOUNTANT MEMBER I.T.A .NO. - 5434 /DEL/201 2 (ASSESSMENT YEAR - 200 4 - 05 ) BHARAT PETROCON PVT. LTD., G - 1145, CHITRANJAN PARK, NEW DELHI - 110029. PAN - AACCB0932D (APPELLANT) VS IT O , WARD - 2(4), NEW DELHI. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY MS. Y.KAKKAR, DR ORDER PER DIVA SINGH, JM BY THE PRESENT APPEAL FILED BY THE ASSESSEE , THE CORRECTNESS OF THE ORDER DATED 07 .09.201 2 OF CIT(A) - V, NEW DELHI PERTAINING TO 200 4 - 0 5 ASSESSMENT YEAR. 2. HOWEVER, AT THE TIME OF HEARING , NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPEAL ACCORDINGLY WAS PASSED OVER THRICE . DESPITE THE SAME, THE POSITION REMAINED THE SAME IN THE NEXT ROUND ALSO . IN THESE CIRCUMSTANCES, CONSIDERING THE MATERIAL AVAILABLE ON RECORD WHICH SHOWS THAT EXCEPT ON ONE OCCASION, THE HEARING WAS ADJOURNED ON EACH OF THE DATES ON THE REQUEST OF THE ASSESSEE S COUNSEL. THE RECORD FURTHER SHOWS THAT ON THE LAST DATE OF HEARING I.E. 26.02.2015, THE HEARING WAS ADJOURNED ON THE REQUEST OF THE COUNSEL AND THE DAT E OF HE ARING WAS AN NOUNCED IN THE PRESENCE OF THE PARTIES. ACCORDINGLY IN THE ABSENCE OF ANY REPRESENTATION OR PETITION SEEKING TIME, IT CAN BE PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. IN THE CIRCUMSTANCES, THE ONLY ALTE RNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE DATE OF HEARING 22 .0 5 .2015 DATE OF PRONOUNCEMENT 02 .0 6 .2015 I.T.A .NO. - 54 34 /DEL/201 2 PAGE 2 OF 2 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). 3. 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 IT MAY IF SO ADVISED PRAY FOR A RECALL OF THIS ORDER AND DECISIONS ON MERITS. THE SA ID ORDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 4. AS A RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 0 2 N D OF JUNE 2015. S D / - S D / - ( J .S. REDDY ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 0 2 /0 6 /2015 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI