D.R. Johns Lab Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 5740/DEL/2012

• Counselvise Citation: 574020114 RSA 2012
• Duration Of Justice: 2 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 28-01-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 09-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PARWINDER KAUR
• 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. - 5740 /DEL/201 2 (ASSESSMENT YEAR - 2 005 - 06 ) D.R.JOHNS LAB PVT. LTD., 212, CH. DILIP SINGH BHAWAN, SHAHPUR, NEW DELHI - 110049. P AN - AABCD8118N (APPELLANT) VS ITO, WARD - 10(4), NEW DELHI. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SMT. PARWINDER KAUR, SR. DR ORDER PER DIVA SINGH, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 24 . 09.2012 OF CIT(A) - XIII , NEW DELHI PERTAINING TO 200 5 - 0 6 ASSESSMENT YEAR. 2. HOWEVER, AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER TWICE. IN THE THIRD ROUND ALSO THE POSITION REMAINED THE SAME. NEITHER ANYONE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT HAD BEEN PLACED BEFORE THE BENCH. DESPITE THE FACT THAT ON THE LAST DATE OF HEARING THE ADJOURNMENT WAS GRANTED IN THE OPEN COURT INFORMING T HE PARTIES. IN VIEW OF THE SAME 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 THE TRIBUNAL 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). 3. BEFORE PARTING IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SH OW THAT THERE WAS A REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF 2 I.T.A .NO. - 5740 /DEL/201 2 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 R ESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 28 TH OF JANUARY 2015 . SD/ - SD/ - ( T.S.KAPOOR ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28 / 01 /201 5 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI