Sh. Naresh Kakar, New Delhi V. ITO, New Delhi

ITA 6268/DEL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7214 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 22-08-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 17-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-I NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-6268/DE L/2014 (ASSESSMENT YEAR-2009-10) NARESH KAKAR, W-107A, G.K.-II, NEW DELHI. PAN-AAQPK9861P (APPELLANT) VS ITO, WARD-13(3), NEW DELHI (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH.N.K.BANSAL, SR DR ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 14.08.2014 OF CIT(A) -XVI, DELHI PERTAINING TO 2009-10 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, NO ONE WAS PRESENT ON BEHALF OF THE ASS ESSEE AT THE TIME OF HEARING, THE APPEAL WAS PASSED OVER TWICE. EVEN IN THE THIRD ROUND, THE POSITION REMAINED THE SAME. NEITHER ANYONE WAS PRESENT NOR A NY REQUEST FOR ADJOURNMENT HAS BEEN PLACED BEFORE US. THE RECORD S HOWS THAT THE DEFECT POINTED OUT BY THE REGISTRY REMAINS UNCURED. IT IS FURTHER SEEN THAT THE NOTICE SENT TO THE ASSESSEE ON 15.07.2016 AT THE ADDRESS I NDICATED IN COLUMN NO.10, HAS ALSO COME BACK WITH THE COMMENT LEFT. IN THE AFORE-MENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME RIG HT TILL THE DATE OF PASSING OF THIS ORDER, IT CAN BE SAFELY PRESUMED THAT THE ASSE SSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY AL TERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME-TAX VS. MULTI P LAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. C WT: 223 ITR 480 (M.P). DATE OF HEARING 22 . 08 .201 6 DATE OF PRONOUNCEMENT 30.08.2016 I. T.A .NO.-6268/DEL/2014 PAGE 2 OF 2 3. BEFORE PARTING IT IS APPROPRIATE TO ADD THAT IN CAS E THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-REPR ESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVISED TO PR AY FOR A RECALL OF THIS ORDER. THE SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING IT SELF IN THE OPEN COURT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 30 TH OF AUGUST, 2016. SD/- (DIVA SINGH) JUD ICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTA NT REGISTRAR ITAT NEW DELHI