M/s. NTT Data Global Delivery Services Ltd., Gurgaon V. ACIT, New Delhi

ITA 6478/DEL/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 74350 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I2
• Next Hearing Date: 17-07-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 28-12-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PEEYUSH JAIN; YOGESH KUMAR VERMA
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: I NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A .NO.-6478/DEL/2012 (ASSESSMENT YEAR-2008-09) NTT DATA GLOBAL DELIVERY SERVICE LTD., UNITECH TRADE CENTRE, SECTOR-43, SUSHANT LOK, GURGAON. PAN-AABCK7777J (APPELLANT) VS ACIT, CIRCLE-5(1), NEW DELHI (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: MR. PEEYUSH JAIN, CIT DR & SH. YOGESH KUMAR VERMA, CIT DR ORDER PER DIVA SINGH, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER DATED NIL OF ACIT, CIRCLE-5(1), NEW DELHI U/S 143(3) R.W.S 144C( 5) OF THE INCOME TAX ACT, 1961 PASSED IN PURSUANT TO THE ORDER OF THE DRP PAN EL-1, NEW DELHI DATED 24.09.2012 PERTAINING TO 2008-09 ASSESSMENT YEAR. HOWEVER AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESS EE. ACCORDINGLY THE APPEAL WAS PASSED OVER. IN THE SECOND ROUND ALSO IMMEDIAT ELY BEFORE THE RISING IN THE BENCH, THE POSITION REMAINED THE SAME. IT IS SEEN THAT NEITHER THE ASSESSEE IS PRESENT NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN PL ACED BEFORE THE BENCH. THE RECORD FURTHER SHOWS THAT ON THE LAST DATE OF HEARI NG I.E 09.12.2013 THE APPEAL WAS ADJOURNED ON THE SPECIFIC WRITTEN REQUEST OF THE A SSESSEE AND THE RECORD SHOWS THAT THE DATE WAS NOTED BY SH. R.R.MAURYA ON THE AD JOURNMENT PETITION MOVED BY HIM. IN THESE CIRCUMSTANCES, IT CAN BE SAFELY PRES UMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. THE LAW ASSISTS THOSE WHO ARE I.T.A .NO.-6478/DEL/2012 2 VIGILANT AND THE ASSESSEES NON-REPRESENTATION IN THE BACKGROUND DISCUSSED CLEARLY DEMONSTRATES THAT THE ASSESSEE IS NOT SERIO US IN PURSUING THE PRESENT APPEAL. ACCORDINGLY, WE DISMISS THE APPEAL IN LIM INE. WE FIND SUPPORT FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME-TA X VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P). IN THE SAID CASE WHILE DISMISSING THE R EFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT THE HONBLE COURT MADE F OLLOWING OBSERVATIONS IN THEIR ORDER- IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION O F THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT B OUND TO ANSWER THE REFERENCE. 2. WE HASTEN 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 DECISIO NS ON MERITS. THE SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 19 TH OF MARCH 2014. SD/- SD/- (SHAMIM YAHYA) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 19 /03/2014 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT RE GISTRAR ITAT NEW DELHI