M/s Mehta Construction Company, New Delhi V. ACIT, New Delhi

ITA 6857/DEL/2015

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6880 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 30-01-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 30-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH B NEW DELHI BEFORE : SHRI H.S. SIDHU , JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 6857/DEL./2015 ASSTT. YEAR : 2011 - 12 MEHTA CONSTRUCTION COMPANY, VS. A.C.I.T., CIRCLE 62(1), R - 695, 2 ND FLOOR, NEW DELHI. NEW RAJINDER NAGAR, NEW DELHI. (PAN: AAHFM 3503D) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI ANIL KUMAR SHARMA, SR. DR DATE OF H EARING : 30.01.2017 DATE OF PRONOUNCEMENT : 30 .01.2017 ORDER PER L.P. SAHU, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 16.11.2015 PASSED BY LEARNED CIT(A) - 20, DELHI FOR ASSESSMENT YEAR 20 11 - 12 . 2. AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE DESPITE THE NOTICE SENT THROUGH REGISTER POST AT THE ADDRESS GIVEN IN COLUMN NO. 10 OF THE MEMORANDUM OF APPEAL FILED BY THE ASSESSEE. NO REQUEST FOR ADJOURNMENT HAS ALSO COME ON RECORD. IT IS ALSO NOTABLE THAT THE HEARING IN THIS CASE WAS FIXED ON PRIORITY BASIS OUT OF TURN ON THE REQUEST ON BEHALF OF THE ASSESSEE. THEREAFTER THE APPEAL WAS ADJOURNED FOR ONE REASON OR THE OTHER AND FOR THE LAST DATE OF HEARING DUE NOTICE WAS ISSUED TO T HE ASSESSEE, BUT NONE ITA NO. 6857 /DEL./201 5 2 APPEARED. THEREFORE, IT CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEAL. IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI PLAN INDIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. BEFORE PARTING, WE THINK IT APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARING, THEN IT MAY, IF SO ADVISED, PRAY FOR RECALL OF THIS ORDER AND DECISION ON MERITS. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 30.01.2017 . SD/ - SD/ - ( H.S. SIDHU ) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 30.01.2017 *AKS/ - COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI