Cane Development Council, Mansoorpur, Gorakhpur V. JCIT, Muzaffarnagar

ITA 6456/DEL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6427 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 07-11-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 26-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: F R MEENA

Judgement Text

I.T.A .NO.-6456/DEL/2014 CANE DEVELOPMENT COUNCIL VS JCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-I NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-6456/DEL/2014 (ASSESSMENT YEAR-2010-11) CANE DEVELOPMENT COUNCIL, MANSOORPUR, C/O-DS KOHLI ADVOCATE, F-06, 1 ST FLOOR, NARAYAN TOWER, GANDHI LANE GOLGHAR, GORAKHPUR-273001. PAN-AAALC0282C ( APPELLANT) VS JCIT, RANGE-I, MUZAFFARNAGAR (RESPONDENT) ASSESSEE BY SH.ANKIT GUPTA, ADV. REVENUE BY SH. F.R.MEENA, SR.DR DATE OF HEARING 07 . 11 .2016 DATE OF PRONOUNCEMENT 28 .1 2 .2016 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 01.08.2014 OF CIT(A), MUZAFFARNAGAR PER TAINING TO 201011 ASSESSMENT YEAR ON VARIOUS GROUNDS. SINCE NO ONE WAS PRESENT ON BEHAL F OF THE ASSESSEE AND THE RECORD SHOWED THAT THE REGISTRY HAS ISSUED A DEFECT NOTICE DATED 23.04.2015 WHICH REMAINED UNADDRESSED, THE APPEAL WAS PASSED OVER TWICE. IN THE THIRD ROU ND, AN ADJOURNMENT APPLICATION WAS PLACED ON BEHALF OF THE LD.AR STATING THAT THE ASSESSEE RE QUIRED TIME TO FILE A PAPER BOOK. THE LD.AR WAS REQUIRED TO ADDRESS WHY DESPITE THE FILIN G OF THE APPEAL ON 26.11.2014 EFFORTS TO ARGUE BY WAY OF FILING OF PAPER BOOK WERE NOT CARR IED OUT. IT WAS ALSO POINTED OUT THAT THE DEFECT POINTED BY THE REGISTRY ON 23.04.2015 TILL D ATE ALSO HAS NOT BEEN CURED. IN THE ABSENCE OF ANY REPLY, THE APPLICATION MOVED WAS RE JECTED SINCE IT WAS ALSO NOTICED AND INFORMED THAT THE APPEAL WHICH CAME UP FOR HEARING AS PER RECORD ON 15.06.2016; 11.08.2016 & 22.09.2016 WAS ADJOURNED ON THE WRITTEN REQUEST O F THE ASSESSEE WHERE TILL DATE, THE DEFECT REMAINED NOT CURED AND NO EXPLANATION FOR NOT CURIN G THE SAME HAS BEEN OFFERED. ACCORDINGLY, ADJOURNMENT APPLICATION WAS REJECTED D ISMISSING THE ASSESSEES APPEAL IN LIMINE. WHILE PARTING IT IS MADE CLEAR THAT IN THE EVENTUAL ITY THE ASSESSEE IS SERIOUS IN PURSUING THE APPEAL FILED AND UNDERTAKES BY MOVING AN APPROPRIAT E APPLICATION TO TAKE ALL NECESSARY STEPS BY CURING THE DEFECT AND READYING THE PAPER BOOK ET C. FOR ARGUING THE APPEAL, THE ASSESSEE IF SO ADVISED AND DEEMS IT NECESSARY MAY UNDER THE RE LEVANT RULES PRAY FOR A RECALL OF THIS ORDER. THE CO-ORDINATE BENCH CONSIDERING THE REQUE ST IF SO SATISFIED ON FACTS MAY RECALL THE ORDER IN ACCORDANCE WITH LAW AFTER HEARING THE PART IES. PAGE 2 OF 2 I.T.A .NO.-6456/DEL/2014 CANE DEVELOPMENT COUNCIL VS JCIT 2. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 28 TH OF DECEMBER, 2016. SD/- (DIVA SINGH) JUDICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI