New Samrat Metal Co. Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 5975/DEL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3790 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 03-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• 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 C CC C NEW DELHI NEW DELHI NEW DELHI NEW DELHI BEFORE : BEFORE : BEFORE : BEFORE : SHRI SHRI SHRI SHRI H. H. H. H. S SS S. SIDHU . SIDHU . SIDHU . 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. 5975/DEL./2015 5975/DEL./2015 5975/DEL./2015 5975/DEL./2015 ASSTT. YEAR : ASSTT. YEAR : ASSTT. YEAR : ASSTT. YEAR : 20 2020 2010 1010 10- -- -11 1111 11 NEW SAMRAT METAL CO. PVT. LTD. VS. ITO B-42, CO. WARD 13(2) FRIENDS COLONY (WEST) NEW DELHI NEW DELHI PIN - 110065 (PAN: AABCN7728C) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : MS. ASHIMA NEB, SR. DR DATE OF HEARING : 07.02.2018 DATE OF PRONOUNCEMENT : 07.02.2018 ORDER ORDER ORDER ORDER PER L.P. SAHU, ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 16.08.2015 PASSED BY LEARNED CIT(A)-6, NEW DELHI F OR ASSESSMENT YEAR 2010- 11. 2. THE NOTICE FOR HEARING ON 07.02.2018 HAD BEEN SE NT BY THE SPEED POST BEARING ACKNOWLEDGEMENT NO. ED386138934IN ON THE GI VEN ADDRESS BY THE ASSESSEE AT SERIAL NO. 10 OF FORM NO. 36 WHICH HA S BEEN RETURNED UNSERVED BY THE POSTAL AUTHORITY. AT THE TIME OF HEARING, N O ONE WAS PRESENT ON BEHALF OF THE ASSESSEE AND NO REQUEST FOR ADJOURNMENT HAS ALSO COME ON RECORD. ITA NO. 5975/DEL./2015 2 THEREFORE, IT CAN BE SAFELY INFERRED THAT THE ASSES SEE IS NOT SERIOUS IN PURSUING ITS APPEAL. IN THE CIRCUMSTANCES, THE ONLY ALTERNAT IVE LEFT WITH US IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DR AWN FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI PLAN INDIA (P) LTD., 38 I TD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 2 23 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 07.02.20 18. SD/- SD/- ( (( (H. S. H. S. H. S. H. S. SIDHU SIDHU SIDHU SIDHU) ) ) ) (L.P. SAHU) (L.P. SAHU) (L.P. SAHU) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 07.02.2018 *BINITA* 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 ITA NO. 5975/DEL./2015 3 DATE INITIAL 1. DRAFT DICTATED ON 07.02.2018 PS 2. DRAFT PLACED BEFORE AUTHOR 07.02.2018 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON 07.02.2018 PS 7. FILE SENT TO THE BENCH CLERK 0 7.02.2018 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.