Bharat Bhushan Handa, Delhi V. ACIT, Circle- 49(1), New Delhi

ITA 7118/DEL/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9346 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 27-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH A, NEW DELHI BEFORE : SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 7118/DEL/2017 ASSESSMENT YEAR: 2014-15 BHARAT BHUSHAN HANDA, B - 21, DOUBLE STOREY, RAMESH NAGAR, NEW DELHI. (PAN- ABMPH 2834G (APPELLANT) VS. ACIT, CIRCLE 49(1) NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. SRIDHAR DORA, SR. DR ORDER PER L.P. SAHU, A.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)- 17, NEW DELHI DATED 29.09.2017 FOR THE ASSESSMENT Y EAR 2014-15. 2. NONE WAS PRESENT ON BEHALF OF THE APPELLANT DESP ITE THE NOTICE FOR HEARING WAS ISSUED AND SENT TO THE ASSESSEE THROUGH REGISTERED POST AT THE ADDRESS GIVEN IN THE APPEAL PAPERS. THE NOTICE SO I SSUE HAS NOT RECEIVED BACK UNSERVED. NO ADJOURNMENT REQUEST HAS COME ON RECORD BEFORE US. THEREFORE, IT CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT SER IOUS IN PURSUING ITS APPEAL. IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT WITH U S IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE O RDER OF TRIBUNAL IN CIT VS. DATE OF HEARING 19.12.2018 DATE OF PRONOUNCEMENT 19.12.2018 ITA NO. 7118/DEL/2017 2 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 T HAT IN CASE THE ASSESSEE IS ABLE TO SHOW REASONABLE CAUSE FOR NON-REPRESENTA TION ON THE DATE OF HEARING, THEN IT MAY, IF SO ADVISED, PRAY FOR RECAL L OF THIS ORDER AND DECISION ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED, AS INDICATED ABOVE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 19 TH DECEMBER, 2018. SD/- SD/- (H.S. SIDHU) (L.P. SA HU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 19 TH DECEMBER, 2018 *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