M/s. Sawhney Builders Pvt. Ltd., Delhi V. ACIT (TDS), Noida

ITA 6205/DEL/2012

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3511 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 19-04-2017
• Assessment Year: misc
• Appeal Filed On: 14-12-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

I.T.A .NO.-6205/DEL/2012 SAWHNEY BUILDERS PVT.LTD. VS ACIT (TDS) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SH. H.S.SIDHU, JUDICIAL MEMBER AND SH.ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A .NO.-6205/DEL/2012 (ASSESSMENT YEAR-2010-11) SAWHNEY BUILDERS PVT. LTD. A-4, NIZAMMUDIN WEST, DELHI. PAN-AAACS1409C ( APPELLANT) VS ACIT, NOIDA. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH.N.K.BANSAL, SR.DR ORDER PER ANADEE NATH MISSHRA, ACCOUNTANT MEMBER (A). THE PRESENT APPEAL HAS BEEN FILED BY THE ASSES SEE AGAINST THE ORDER DATED 10.09.2012 OF CIT(A), NOIDA PERTAINING TO A.Y . 2010-11. GROUNDS OF APPEAL ARE AS UNDER:- 1. THAT HAVING REGARD TO THE FACTS AND CIRCUMSTANC ES OF THE CASE, LD.CIT(A HAS ERRED IN LAW AND ON FACTS IN CONFIRMIN G THE ACTION OF LD.A.O IN TREATING THE ASSESSEE IN DEFAULT AS PER S EC 201(1)/ 201(1A) INCOME TAX ACT, 1061. 2. THAT IN ANY VIEW OF THE MATTER AND IN ANY CASE, THE REASSESSMENT ORDER IS BAD IN LAW AND AGAINST THE FACTS AND CIRCU MSTANCES OF THE CASE. 3. THAT IN ANY CASE AND IN ANY VIEW OF THE MATTER A CTION OF LD.CIT(A) IN NOT QUASHING THE IMPUGNED ASSESSMENT O RDER AS THE ASSESSMENT ORDER IS NOT SUSTAINABLE ON VARIOUS LEGA L AND FACTUAL GROUNDS. 4. THAT CIT(A) HAS ERRED IN LAW AND ON THE FACTS IN CONFIRMING THE ACTION OF LD.AO FOR TREATING THE ASSESSEE IN DEFAUL T FOR RS.43,03,610/- ON ACCOUNT OF NON-COMPLIANCE OF TDS PROVISIONS U/S 194A AND THAT TOO WITHOUT APPRECIATING THE FACTS AND CIRCUMSTANCES OF THE CASE. 5. THAT THE ASSESSEE CRAVES THE LEAVE TO ADD, ALTER OR AMEND THE GROUNDS OF APPEAL AT ANY STAGE AND ALL THE GROUNDS ARE WITHOUT PREJUDICE TO EACH OTHER. PAGE 2 OF 2 I.T.A .NO.-6205/DEL/2012 SAWHNEY BUILDERS PVT.LTD. VS ACIT (TDS) (B). HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PR ESENT ON BEHALF OF THE ASSESSEE. IN THESE CIRCUMSTANCES, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APP EAL AND HENCE THE APPEAL IS DISMISSED IN LIMINE. SUPPORT IS DRAWN FR OM THE ORDER OF THE CO- ORDINATE BENCH OF DELHI BENCH OF ITAT IN THE CASE O F MULTIPLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ORDER OF HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT : 223 ITR 480 (M.P). (C). BEFORE PARTING, WE ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO DEEMED FIT TO PRAY FOR A RECALL OF THIS ORDER. THE SAID ORDER WAS PRONOUNCED ON THE DATE O F HEARING ITSELF IN THE OPEN COURT. (D). IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED IN LIMINE. THE WRITTEN ORDER IS PRONOUNCED IN THE OPEN COURT ON 19 TH OF APRIL 2017. SD/- SD/- (H.S.SIDHU) (AN ADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE:- 19 TH APRIL, 2017 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI