Gravity Logistic Ltd., Gurgaon V. DCIT, New Delhi

ITA 5839/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97126 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 20-08-2015
• Assessment Year: 2001-2002
• Appeal Filed On: 31-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN
• 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 I.T.A .NO. - 5839 /DEL/201 3 (ASSESSMENT YEAR - 2001 - 02 ) GRAVITY LOGISTIC LTD., B - 6/8, QUTAB ENCLAVE, PHASE - I, GURGAON. PAN - AABCG7044A (APPELLANT) VS DCIT, CIRCLE - 12(1), C.R. BUILDING, NEW DELHI (RESPONDENT ) APPELLANT BY NONE RESPONDENT BY SH.T.VASANTHAN, SR.DR ORDER PER DIVA SINGH, JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 14.08.2013 OF CIT(A) - XVIII, NEW DELHI PERTAINING TO 2001 - 02 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING , NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER. THE POSITION REMAINED THE SAME IN THE SECOND ROUND ALSO AS NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE N OR ANY ADJOURNMENT WAS PLACED BEFORE THE BENCH. THE RECORD SHOWS THAT THE DEFECTS POINTED OUT BY THE REGISTRY BY ISSUANCE OF NOTICE ON 27.02.2014 TILL DATE HAS NOT BEEN CURED. ACCORDINGLY IN THE ABSENCE OF ANY REPRESENTATION OR PETITION SEEKING TIME, IT CAN BE SAFELY PRES UMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE DATE OF HEARING 20 .0 8 .2015 DATE OF PRONOUNCEMENT 26 .0 8 .2015 I.T.A .NO. - 5 839 / DEL/201 3 PAGE 2 OF 2 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). 3. BEFORE PARTING IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARING THEN IT MAY IF SO ADVISED PRAY FOR A RECALL OF THIS ORDER AND DECISIONS ON MERITS. RESPECTFUL LY FOLLOWING THE ORDER OF ITAT IN THE CASE OF MULTIPLAN (INDIA) PVT. LTD. (SUPRA), WE HOLD THE APPEAL TO BE UNADMITTED WITH THE LIBERTY TO ASSESSEE TO MOVE APPROPRIATE APPLICATION AND CORRECT THE DEFECT WHATSOEVER IN THE MEMO ABOUT ITS ADDRESS TO ENSURE A PROPER HEARING OF THE APPEAL. THE SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 4. AS A RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 2 6 T H OF AUGUST , 2015. S D / - S D / - (INTURI RAMA RAO) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 6 /08 /2015 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI