Smt. Harsh Lata Renjen, Gurgaon V. DCIT (International Taxation), Gurgaon

ITA 6759/DEL/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6767 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 11-02-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 23-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR CHOPRA
• 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.-6759/DE L/2015 (ASSESSMENT YEAR-2012-13) HARSH LATA RENJEN, 514A, KAMILTON COURT, DLF PHASE-IV, GURGAON-122002. PAN: AYVPR3968B (APPELLANT) VS DCIT, (INTERNATIONAL TAXATION), CIRCLE-GURGAON (RESPONDENT) A SSESSEE BY NONE R EVENUE BY M R. MANOJ KUMAR CHOPRA, SR.DR ORDER PER DIVA SINGH, JM THE PRESENT APPEAL WAS FILED BY THE ASSESSEE ASSAIL ING THE CORRECTNESS OF THE ORDER DATED 30.10.2015 OF CIT(A)-43, NEW DELHI PERTAINING TO 2012-13 AY ON THE VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING NO ONE WAS PRESE NT ON BEHALF OF THE ASSESSEE AND THE APPEAL WAS PASSED OVER. IN THE SEC OND ROUND ALSO, THE POSITION REMAINED THE SAME. THE RECORD SHOWS THAT NOTICE FO R THE DATE OF HEARING HAS BEEN ISSUED TO THE ASSESSEE ON 05.01.2016 AT THE AD DRESS GIVEN IN COLUMN NO. 10 IN THE MEMO OF APPEAL FILED. ACCORDINGLY IN THE ABSENCE OF ANY REPRESENTATION OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL. IN THE CIRCUMSTANCE S THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. S UPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME-TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR V S. CWT: 223 ITR 480 (M.P). 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 THEN THE ASSESSEE IF SO ADVISED WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF DATE OF HEARING 11.02.2016 DATE OF PRONOUNCEMENT 25.02.2016 I.T.A .NO.-6759/DEL/2015 PAGE 2 OF 2 THIS ORDER. THE SAID ORDER WAS PRONOUNCED ON THE D ATE OF HEARING ITSELF 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 25 TH OF FEBRUARY, 2016. SD/- (DIVA SINGH) JU DICIAL MEMBER DATED: 25/02/2016 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTA NT REGISTRAR ITAT NEW DELHI