Kanwaljeet Kaur Kochar, New Delhi V. DCIT, New Delhi

ITA 5601/DEL/2014

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4138 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 3
• Next Hearing Date: 10-10-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 15-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

I.T.A .NO.-5601/DEL/2014 KANWALJEET KAUR KOCHAR VS DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-3 NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-5601/DEL/2014 (ASSESSMENT YEAR-2007-08) KANWALJEET KAUR KOCHAR, 14A/18, W.E.A, KAROL BAGH, PUSA ROAD, NEW DELHI-110005. PAN-AABCC6792R (APPELLANT) VS DCIT, CENTRAL CIRCLE-4, NEW DELHI. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH. RAJESH KUMAR, SR.DR DATE OF HEARING 10 . 1 0.2016 DATE OF PRONOUNCEMENT 17.11.2016 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 30.06.2014 OF THE CIT(A)-XXXIII, NEW DE LHI PERTAINING TO 2007-08 AY ON VARIOUS GROUNDS. 2. HOWEVER AT THE TIME OF HEARING, NO ONE WAS PRESE NT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER TWICE. EVEN IN THE THIRD ROU ND, THE POSITION REMAINED THE SAME. THE RECORD SHOWS THAT THE NOTICE HAS BEEN SENT TO T HE ASSESSEE ON 18.05.2016 AT THE ADDRESS INDICATED IN COLUMN NO.10, HAS NOT COME BAC K UNSERVED. ACCORDINGLY IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE WHERE DESPITE NOTICE THE ASSESSEE CHOOSES NOT TO BE PRESENT OR REPRESENTED. IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIB UNALS IN COMMISSIONER OF INCOME-TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND EST ATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P). 3. BEFORE PARTING IT IS APPROPRIATE TO ADD THAT IN CAS E THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. THE SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 17 TH OF NOVEMBER, 2016. SD/- (DIVA SINGH) JUDICIA L MEMBER *AMIT KUMAR* PAGE 2 OF 2 I.T.A .NO.-5601/DEL/2014 KANWALJEET KAUR KOCHAR VS DCIT COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI