M/s. IVORY, New Delhi V. ITO, New Delhi

ITA 6129/DEL/2013

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 9950 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 10-04-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 14-11-2013
• 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 SH. T.S.KAPOOR, ACCOUNTANT MEMBER I.T.A .NO. - 6129 /DEL/2013 (ASSESSMENT YEAR - 200 9 - 10 ) IVORY, CP - 160, MAURYA ENCLAVE, PITAMPURA, NEW DELHI - 110034. PAN - AA BFI0709B (APPELLANT) VS IT O , WARD - 25(1), CIVIC CENTRE, BLOCK - F - 2, MINTO ROAD, NEW DELHI - 110002 . (RESPONDENT) APPELLANT BY NONE RESPONDENT BY S H.T.VASANTHAN, SR. DR ORDER PER DIVA SINGH, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 27.08.2013 OF CIT(A) - XXIV, NEW DELHI PERTAINING TO 200 9 - 10 ASSESSMENT YEAR. 2. HOWEVER, AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPEAL ACCORDINGLY WAS PASSED OVER. DESPITE THE SAME NEITHER THE ASSESSEE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT W AS PLACED BEFORE THE BENCH IN THE SECOND ROUND ALSO. T HE APPEAL WAS PASSED OVER AGAIN . EVEN IN THE THIRD ROUND THE POSITION REMAINED THE SAME. THE RECORD SHOWS THAT NOTICE FOR THE SPECIFIC DATE OF HEARING WAS SENT TO THE ASSESSEE ON 17.03.2015 AT THE ADDRESS INDICATED IN COLUMN NO. - 10 IN THE MEMO OF APPEAL FILED BY THE ASSESSEE. I N THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES 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 LIMI NE. SUPPORT IS DRAWN FROM THE ORDER OF THE 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). DATE OF HEARING 1 0.0 4 .2015 DATE OF PRONOUNCEMENT 10 .0 4 .2015 2 I.T.A .NO. - 6129 /DEL/201 3 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. THE SAID O RDER 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 1 0 TH OF APRIL 2015. S D / - S D / - (T.S.KAPOOR) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 0/0 4 /2015 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI