M/s. Decentralised Participatory Program, Haridwar V. Addl.CIT, Bulandshahr

ITA 6333/DEL/2014

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1718 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 07-09-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 19-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B R R KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO. - 6333 /DEL/201 4 (ASSESSMENT YEAR - 2005 - 06 ) DECENTRALIZED PARTICIPATORY PROGRAM, C/O - S. K .MONGA & ASSOCIATE, UPHAAR, 312 - 13, GOVIND PURI, HARIDWAR - 249401. PAN - AAA TO6865G (APPELLANT) VS ADD L .CIT, RANGE BULANDSHAHAR (RESPONDENT ) APPELLANT BY NONE (A PPLICATION REJECTED) RESPONDENT BY SH.B.R.R.KUMAR, SR. DR ORDER THE ASSESSEE HAS FILED THE PRESENT APPEAL ASSAILING THE CORRECTNESS OF THE ORDER DATED 22.09.2014 OF CIT(A), MEERUT PERTAINING TO 2005 - 06 ASSESSMENT YEAR . 2. HOWEVER, AT THE TIME OF HEARING , AN ADJOURNMENT PETITION WAS MOVED SEEKING TIME. THE APPEAL WAS PASSED OVER. IN THE SECOND ROUND, A COUNSEL APPEARED WHO WAS REQUIRED TO ADDRESS WHY THE DEFECTS POINTED OUT BY THE REGISTRY ON 23.04.2014 REMAINS UNCURED. THE PERSON STATED THAT HE WAS A PROXY COUNSEL AND WAS UNABLE TO ADDRESS THE ISSUE. IN THE ABSENCE OF ANY EXPLANATION IT WAS INDICATED T HAT THE APPEAL OF THE ASSESSEE WOULD BE DISMISSED IN LIMINE . THE PROXY COUNSEL STATED THAT HE HAD NOTHING FURTHER TO STATE. THE RECORD SHOWS T HAT THE APPEAL CAME UP FOR HEARING ON 15.07.2015 ON WHICH DATE THOUGH A PAPER BOOK WAS FILED BUT THE DEFECT POINTED OUT BY THE REGISTRY REMAINED NOT CURED. IN THE CIRCUMSTANCES THE ADJOURNMENT PETITION WAS DISMISSED GRANTING LIBERTY TO THE ASSESSEE THA T IN CASE IT WAS SERIOUS IN PURSUING THE APPEAL THEN AN APPROPRIATE PETITION PRAYING FOR A RECALL OF THIS ORDER COULD BE MOVED CARRYING OUT THE NECESSARY ACTION DATE OF HEARING 07 .0 9 .2015 DATE OF PRONOUNCEMENT 09 . 1 0 .2015 I.T.A .NO. - 633 3/ DEL/201 4 PAGE 2 OF 2 INCURRING THE DEFECT. IN THE AFORE - MENTIONED PECULIAR FACTS AND CIRCUMSTANCES, I AM OF THE VIE W THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL AS A RESULT THEREOF THE APPEAL HAS REMAINED DEFECTIVE. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE WITH LIBERTY TO THE ASSESSEE IN CASE IT IS SERIOUS IN PURSUING THE APPEAL TO TAKE APPROPRIATE CORRECTIVE ACTIONS. IN SUCH AN EVENTUALITY, THE ASSESSEE WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER. THE CO - ORDINATE BENCH CONSIDERING THE PETITION IF SO MOVED, IF SO SATISFIED THAT THE DEFECTS HAVE BEEN CURED MAY RECALL THIS ORDER. THE SAID ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE AS PER THE PRONOUNCEMENT MADE IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 0 9 T H OF OCTOBER , 2015. S D / - (DIVA SINGH) JUDICIAL MEMBER DATED: 0 9 / 1 0 /2015 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI