IL & FS Clusters Development Initiative Ltd., New Delhi V. DCIT, New Delhi

ITA 5743/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97182 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 20-08-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 25-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K SUROHA
• Assessee Lawyers: N O N E
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SMT. DIVA SINGH , JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA NO S . 5742 & 5743 /DEL/201 3 ASSESSMENT YEAR: 2009 - 10 IL & FS CLUSTERS DEVELOPMENT VS. DCIT, INITIATIVE LTD., 2 ND FLOOR, NIRYAT BHAWAN, CIRCLE - 11(1), OPP. ARMY RESEARCH & REFERRAL NEW DELHI HOSPITAL, RAO TULA RAM MARG, NEW DELHI (PAN: AABCI6208A ) (APPELLANT) (RESPONDENT) APPELLANT BY : N ONE RESPONDENT BY : SH. A.K. SUROHA, CIT - DR DATE OF HEARING: 20.08.2015 DATE OF PRONOUNCEMENT: 09.09.2015 ORDER PER INTURI RAMA RAO, A.M. : THESE TWO A PPEAL S BY THE ASSESSEE ARE DIRECTED AGAINST DIFFERENT ORDERS OF LD. CIT(A), DATED 27.08.2013 AND 06.09.2013 IN RELATION TO THE ASSESSMENT YEAR 2009 - 10 . 2. DESPITE SENDING NOTICE OF HEARING SUFFICIENTLY IN ADVANCE, NOBODY APPEARED ON BEHA LF OF THE ASSESSEE. IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER. 2 3. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD.; 38 IT D 320 (DELHI) AND HON BLE MADHYA PRADESH HIGH COURT S DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT; 223 ITR 480 (MP), WE DISMISS THE APPEALS. 4. BEFORE WE PART, WE MUST MENTION HERE THAT THE VERY APPEALS FILED BY THE ASSESSEE COMPANY ARE DEFECTIVE, SINCE THE MEMORANDUM OF APPEALS WERE VERIFIED BY CFO OF THE ASSESSEE COMPANY, WHO IS NOT COMPETENT TO VERIFY THE MEMORANDUM OF APPEALS, AS PER THE PROVISIONS OF SECTION 140 OF THE INCOME - TAX ACT, 1961. 5. HOWEVER, WE FIND FROM THE RECORD THAT THE APPELLANT WAS NOT GIVEN OPPORTUNITY TO RECTIFY THIS DEFECT. HENCE, LIBERTY IS GRANTED TO THE APPELLANT TO FILE MISCELLANEOUS APPLICATION FOR REVIVAL OF THIS ORDER ONLY AFTER RECTIFYING THE DEFECT AND SHOWING REASONABLE CAUSE FOR NON - APPEARANCE ON THE DATE OF HEARING I.E. 20.08.2015. 6 . AS A RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. THE DECISION IS PRONOUNCED IN THE OPEN COURT ON 9 T H SEPTEMBER , 2015. S D / - S D / - ( DIVA SINGH ) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 9 T H SEPTEMBER , 2015. RK/ - COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI