Smt. Mansi Rastogi, Delhi V. ITO, Ghaziabad

ITA 567/DEL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6881 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 31-08-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 03-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL
• Keywords: Reasonable cause

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC 1 NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-567/DEL/2016 (ASSESSMENT YEAR-2011-12) MANSI RASTOGI C/O. V. K. BANKA & CO., CA. 390, GAGAN VIHAR, DELHI PAN-AIVPR2697B (APPELLANT) VS ITO WARD-1(4) GHAZIABAD (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. AMRIT LAL, SR. DR ORDER PER DIVA SINGH, JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 20 TH NOVEMBER 2015, OF CIT(A)- GHAZIABAD PERTAINING TO 2011-12 ASSESSMENT YEAR. 2. HOWEVER, AT THE TIME NO ONE WAS PRESENT. THE AP PEAL WAS PASSED OVER, IN THE SECOND ROUND ALSO, THE POSITION REMAINED THE SAME. NEITHER THE ASSESSEE WAS PRESENT NOR ADJOURNMENT PETITION HAS B EEN MOVED. THE RECORD SHOWS THAT NOTICE WAS SENT TO THE ASSESSEE ON 29 TH JULY 2016 AT THE ADDRESS GIVEN IN COLUMN NO. 10 IN THE MEMO OF APPEALS FILED . IT MAY BE NOTED THAT RIGHT TILL THE PASSING OF THIS ORDER, NO REQUEST FO R ADJOURNMENT ETC. HAS BEEN RECEIVED. THE LAW ASSISTS THOSE WHO ARE VIGILANT A ND THE ASSESSEES NON- REPRESENTATION IN THE BACKGROUND DISCUSSED CLEARLY DEMONSTRATES THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APP EAL. IN THE AFOREMENTIONED FACTS AND CIRCUMSTANCES, THE ASSESSEES APPEAL IS D ISMISSED IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISS IONER 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). IN THE SAID CASE WHILE DISMISSING THE REFERENCE DATE OF HEARING 31.08.2016 DATE OF PRONOUNCEMENT 20.09.2016 2 ITA NO. 567/DEL /2016 MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT THE HONBLE COURT MADE FOLLOWING OBSERVATIONS IN THEIR ORDER- IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPAR ATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. BEFORE PARTING IT IS MADE CLEAR THAT IN CASE THE AS SESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-REPRESENT ATION ON THE DATE OF HEARING THEN IT MAY IF SO ADVISED PRAY FOR A RECALL OF THIS ORDER AND AFTER REMOVAL OF THE DEFECTS ETC. REQUEST FOR A DECISION ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 20 TH OF SEPTEMBER 2016. SD/- (DIVA SINGH) JUDICIAL MEMBER DATED:- 20/09/2016 *R. NAHEED/AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI