Sh. Surinder Madan, New Delhi V. ACIT, New Delhi

ITA 5729/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3088 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2007-2008
• Appeal Filed On: 22-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KAUSHLENDRA TIWARI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH DELHI BENCH DELHI BENCH DELHI BENCH G GG G NEW DELHI NEW DELHI NEW DELHI NEW DELHI BEFORE : BEFORE : BEFORE : BEFORE : SHRI SHRI SHRI SHRI H.S. SIDHU H.S. SIDHU H.S. SIDHU H.S. SIDHU, , , , JUDICIAL MEMBER & JUDICIAL MEMBER & JUDICIAL MEMBER & JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER SHRI L.P. SAHU, ACCOUNTANT MEMBER SHRI L.P. SAHU, ACCOUNTANT MEMBER SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 5 55 5729 729 729 729/DEL./201 /DEL./201 /DEL./201 /DEL./2014 44 4 ASSTT. YEAR : ASSTT. YEAR : ASSTT. YEAR : ASSTT. YEAR : 20 2020 2007 0707 07- -- - 08 0808 08 SURINDER MADAN VS. ACIT , 978/ 9 , GOVINDPURI, CIRCLE - 22 (1) KALKAJI, NEW DELHI NEW DELHI PIN - 110019 (PAN: AAGPM2931G) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. KAUSHLENDRA TIWARI, SR. DR. DATE OF HEARING : 06.12.2017 DATE OF PRONOUNCEMENT : 06.12.2017 ORDER ORDER ORDER ORDER PER L.P. SAHU, ACCOUNTANT MEMBER: THIS PENALTY APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 20.08.2014 PASSED BY LEARNED CIT (A) XXIII , NEW DELHI FOR ASSESSMENT YEAR 2007- 08 2. AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BE HALF OF THE ASSESSEE DESPITE THE NOTICE SENT THROUGH REGISTER POST AT TH E ADDRESS GIVEN IN COLUMN NO. 10 OF THE MEMORANDUM OF APPEAL FILED BY THE ASS ESSEE. NO REQUEST FOR ADJOURNMENT HAS ALSO COME ON RECORD. THEREFORE, I T CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS AP PEAL. IN THE CIRCUMSTANCES, ITA NO. 5729/DEL./2014 2 THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI PLAN INDIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. BEFORE PARTING, WE THINK IT APPROPRIATE TO ADD T HAT IN CASE THE ASSESSEE IS ABLE TO SHOW REASONABLE CAUSE FOR NON-REPRESENTA TION ON THE DATE OF HEARING, THEN IT MAY, IF SO ADVISED, PRAY FOR RECAL L OF THIS ORDER AND DECISION ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 06.12.20 17. SD/- SD/- ( (( (H. S. SIDHU H. S. SIDHU H. S. SIDHU H. S. SIDHU) ) ) ) (L.P. SAHU) (L.P. SAHU) (L.P. SAHU) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 06.12.2017 COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI