SeaBird Exploration FZ LLC, Noida V. ADIT, Dehradun

ITA 6129/DEL/2012

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2850 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 15-06-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 10-12-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUJ ARORA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH G NEW DELHI BEFORE : SHRI BHAVNESH SAINI, J UDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO S . 6129/DEL./2012 & 5802/DEL./2013 ASSTT. YEAR : 2008 - 09 & 2009 - 10 SEA BIRD EXPLORATION FZ LLC, VS. ADIT (INTL. TAXATION) C/O SRBC & ASSOCIATES, DEHRADUN. 5 TH FLOOR, TOWER 2, INDIA GLYCOLS BUILDING, PLOT NO. 2B, SECTOR - 126, NOIDA. (PAN: AALCS 3026L) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. ANUJ ARORA, CIT/DR DATE OF HEARING : 16.06.2017 DATE OF PRONOUNCEMENT : 16 .06.2017 ORDER PER BENCH : TH ESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER S DATED 19.09.2012 AND 26.08.2013 PASSED BY LEARNED CIT(A) - II, DEHRADUN FOR THE ASSESSMENT YEAR S 2008 - 09 AND 200 9 - 10. 2. PRESENT APPEALS WERE LISTED FOR HEARING ON 15.06.2017 WHEN NONE APPEARED ON BEHALF OF THE ASSESSEE. THE APPEALS, HOWEVER, WERE NOT HEARD EXPARTE ON THIS DATE AND ADJOU RNED TO 16.06.2017. BUT ON THIS DATE TOO NONE APPEARED ON BEHALF OF THE ASSESSEE TO REPRESENT THE CASES. EARLIER ALSO SEVERAL ADJOURNMENTS HAVE BEEN SOUGHT ON BEHALF OF THE ASSESSEE. NO REQUEST FOR ITA NO S . 6129/DEL./12 & 5802/DEL./13 2 ADJOURNMENT HAS ALSO COME ON RECORD. THEREFORE, IT CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEAL S . IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL S 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 THAT IN CASE THE ASSESSEE IS ABLE TO SHOW REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DA TE OF HEARING, THEN IT MAY, IF SO ADVISED, PRAY FOR RECALL OF THIS ORDER AND DECISION ON MERITS. 4 . IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16 .06.2017 SD/ - SD/ - ( BHAVNESH SAINI) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 16 .06.2017 *AKS/ - COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE B Y ORDER ASSISTANT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI