M/s. RST Tubes Pvt. Ltd., Ghaziabad V. JCIT, Ghaziabad

ITA 5634/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6731 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 3
• Next Hearing Date: 29-09-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 01-10-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-3 NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-5634/DEL/2015 (ASSESSMENT YEAR-2010-11) RST TUBES PVT.LTD., C/O-AKHILESH KUMAR, ADVOCATE, CHAMBER NO.-206-07, ANSAL SATYAM, RDC RAJ NAGAR, GHAZIABAD. PAN-AADCR8046F ( APPELLANT) VS JCIT, RANGE-2, GHAZIABAD. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH.ANIL SHARMA, SR.DR DATE OF HEARING 29 .09.2016 DATE OF PRONOUNCEMENT 07 .11.2016 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 06.08.2016 OF THE CIT(A), GHAZIABAD PER TAINING TO 2010-11 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 APPEAL CAME FOR HEARING O N THE LAST OCCASION ON 09.08.2016 WHEN IT WAS ADJOURNED ON THE WRITTEN REQUEST OF THE ASSESSEE. THE RELEVANT ORDER SHEET ENTRY READS AS UNDER:- HEARING ADJOURNED TO 29.09.2016 AT THE WRITTEN REQ UEST OF THE ASSESSEES COUNSEL. BOTH PARTIES INFORMED. SD/- (JM) 3. IN THE CIRCUMSTANCES, DESPITE AN ADJOURNMENT THE ASSESSEE STILL CHOOSES TO REMAIN UNREPRESENTED. ACCORDINGLY, IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SE RIOUS IN PURSUING THE PRESENT APPEAL. 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). 4. 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. I.T .A .NO.-5634/DEL/2015 PAGE 2 OF 2 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 07 TH OF NOVEMBER, 2016. SD/- (DIVA SINGH) JUDICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI