Shri Akshat Gupta, Uttar Pradesh V. ITO, Sambhal

ITA 770/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91277 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 25-10-2016
• Assessment Year: 2002-2003
• Appeal Filed On: 10-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROBIN RAWAL
• Keywords: Reasonable cause

Judgement Text

1 ITA NO. 770/DEL/2014 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC I NEW DELHI BEFORE SHRI S. V. MEHROTRA, ACCOUNTANT MEMBER I.T.A .NO.-770/DEL/2014 (ASSESSMENT YEAR-2002-03) SHRI AKSHAT GUPTA, S/O SHRI ANIL KUMAR, MOHALLA, KATRA, DHANAURA, DISTT, J. P. NAGAR (APPELLANT) VS COMMISSIONER OF INCOME TAX (APPEALS), BAREILLY (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. ROBIN RAWAL, JCIT ORDER PER S. V. MEHROTRA, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 10 TH FEBRUARY 2014, AGAINST THE ORDER OF THE CIT (A) DATED 21/12 /2008 PERTAINING TO 2002-03 ASSESSMENT YEAR. 2. A DEFECT NOTICE WAS ISSUED BY THE OFFICE TO THE ASSESSEE ON 25 TH AUGUST 2014 POINTING OUT AS UNDER:- (A) RESPONDENT IS NOT CORRECTLY SHOWN IN THE APPEAL FOR (B) FORM NO. 35/GROUNDS OF APPEAL/STATEMENT OF THE FACTS BEFORE THE CIT(APPEALS) NOT FILING. (THE ASSESSEE HAS NOT REM OVED THE DEFECTS SO FAR.) FIXING THE APPEAL FOR HEARING TODAY. NOTICE WAS SENT AT TH E ADDRESS GIVEN IN FORM 36. HOWEVER, AT THE TIME OF HEARING NEITHER ANY ADJOU RNMENT APPLICATION WAS FILED BY THE ASSESSEE NOR ANYBODY APPEARED ON BEHALF OF THE ASSESSEE. THEREFORE, IT IS DATE OF HEARING 22.06.2015 DATE OF PRONOUNCEMENT .06.2015 2 ITA NO. 770/DEL/2014 INFERRED THAT ASSESSEE IS NOT INTERESTED IN PROSECU TING ITS APPEAL. ACCORDINGLY, THE SAME IS DISMISSED IN LIMINE EX-PARTE QUA ASSESSEE-A PPELLANT FOLLOWING THE DECISION THE CASE OF COMMISSIONER OF INCOME-TAX VS. MULTI PL AN 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 REFERENCE MADE AT TH E INSTANCE OF THE ASSESSEE, WHO MADE EXPIRED AND NO STEPS WERE TAKNE TO BRING THE L EGAL REPRESENTATIVES ON RECORD, THE HONBLE COURT MADE FOLLOWING OBSERVATIONS IN TH EIR ORDER- IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATI ON OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. I HASTEN TO ADD THAT IN CASE THE ASSESSEE IS ABLE T O 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 AFTER R EMOVAL OF THE DEFECTS ETC. REQUEST FOR A DECISION ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 22 OF JUNE 2015. SD/- (S. V. ME HROTRA) ACCOUNTANT MEMBER DATED:- 22/06/2013 *R. NAHEED* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT A SSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 770/DEL/2014 DATE 1. DRAFT DICTATED ON 22.06.2015 PS 2. DRAFT PLACED BEFORE AUTHOR .06.2015 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS .06.2015 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK .06.2015 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.