M/s. Fox Mandal & Co., New Delhi V. JCIT, New Delhi

ITA 5461/DEL/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91041 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 07-05-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 07-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH. T.S.KAPOOR, ACCOUNTANT MEMBER I.T.A .NO. - 5461 /DEL/201 1 (ASSESSMENT YEAR - 200 7 - 08 ) M/S FOX MANDAL & CO,. 1, DOCTOR LANE, GOLE MARKET, NEW DELHI . PAN - AAAFF0687J (APPELLANT) VS JC IT, RANGE - 37, NEW DELHI. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY S H.P.DAM KANUNJA, CIT DR ORDER PER DIVA SINGH, JM TH E PRESENT APPEAL HAS BEEN FILED BY THE ASS ESSEE AGAINST THE ORDER DATED 23 .0 9 .201 1 OF CIT(A) - XXV III , NEW DELHI PERTAINING TO 200 7 - 0 8 ASSESSMENT YEAR. 2. HOWEVER, AT THE TIME OF HEARING , NO ONE WAS PRESENT ON BEH ALF OF THE ASSESSEE. THE APPEAL ACCORDINGLY WAS PASSED OVER. IN THE SECOND ROUND ALSO THE POSITION REMAINED THE SAME. A PERUSAL OF THE RECORD SHOWS THAT THE NOTICE SENT TO THE ASSESSEE AT THE ADDRESS INDICATED IN COLUMN NO. - 10 ON 16.04.2015 HAS COME BACK UNSERVED WITH THE COMMENT LEFT . A PERUSAL OF THE RECORD FURTHER SHOWS THAT THE OCCASION WHEN THE APPEAL CAME UP FOR HEARING I.E ON 13.08.2013 WHEREIN ALSO THE NOTICE HAS BEEN ISSUED ON 26.06.2013, THE ASSESSEE REMAINED UNREPRESENTED. I N THE AFOREMENTIO NED PECULIAR FACTS AND CIRCUMSTANCES IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF TH E TRIBUNALS IN COMMISSIONER OF INCOME - TAX VS. MULTI PLAN INDIA DATE OF HEARING 0 7 .0 5 .2015 DATE OF PRONOUNCEMENT 07 .0 5 .2015 I.T.A .NO. - 54 61 /DEL/201 1 PAGE 2 OF 2 (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 SAID 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 07 H OF MAY 2015. SD/ - SD/ - (T.S.KAPOOR) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 07 /0 5 /2015 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI