M/s. SFS Infinite Ltd., New Delhi V. DCIT, New Delhi

ITA 806/DEL/2014

• Counselvise Citation: 80620114 RSA 2014
• Duration Of Justice: 1 year(s) 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 03-08-2015
• Assessment Year: 2003-2004
• Appeal Filed On: 12-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR ANJULA JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC - I NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO. - 806 /DEL/201 4 (ASSESSMENT YEAR - 200 3 - 04 ) M/S SFS INFINITE LTD., 3406 THIRD FLOOR, D B GUPTA ROAD, KAROL BAGH, NEW DELHI - 110005. PAN - AABCS2473H (APPELLANT) VS DCIT, CIRCLE - 8(1), NEW DELHI (RESPONDENT ) APPELLANT BY NONE RESPONDENT BY DR.ANJULA JAIN, SR.DR ORDER T HE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAI L ING THE CORRECTNESS OF THE ORDER DATED 26.06.2013 OF CIT(A) - X, NEW DELHI PERTAINING TO 2003 - 094 ASSESSMENT YEAR. HOWEVER AT THE TIME OF HEARING, AN ADJOURNMENT PETITION WAS MOVED ON BEHALF OF THE ASSESSEE. CONSIDERING THE FACT THAT THE REGISTRY HAS POINTED OUT A DELAY OF 1 6 1 DAYS WHICH STANDS UNEXPLAINED AND THE FACT THAT THE TRIBUNAL FEE AS POINTED OUT IS ALSO S HORT BY RS.623/ - , T HE ASSESSEE WAS REQUIRED TO ADDRESS THE POSITION. SINCE THE ASSESSEE WAS REPRESENTED ONLY BY AN OFFICE ATTENDANT OF THE LD. AR THE APPEAL WAS PASSED OVER. IN T H E SECOND ROUND ALSO, NO ONE WAS PRESENT TO EXPLAIN AND ADDRESS THE POSITION . THE RECORD FURTHER SHOWS THAT THE PRESENT APPEAL CAME UP FOR HEARING ON 24.0 6.2015 AND THE TWO DEFECTS POINTED OUT HAVE BEEN COMMUNICATED TO T HE ASSESSEE BY THE REGISTRY ON 04.09.2014 AND STILL THEY REMAIN UNADDRESSED . ACCORDINGLY THE APPEAL IS DISMISSED IN LIMINE WITH THE LIBERTY TO THE ASSESSEE TO PRAY FOR A RECALL OF THIS ORDER IF SO CONSIDERED APPROPRIATE BY ADDRESSING THE DEFECTS POINTED OUT BY THE REGISTRY . 2. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 07 TH OF AUGUST , 2015. SD/ - (DIVA SINGH) JUDICIAL MEMBER DATED: 07 /08 /2015 * AMIT KUMAR * DATE OF HEARING 03 .0 8 .2015 DATE OF PRONOUNCEMENT 07 .0 8 .2015 I.T.A .NO. - 8 06 / DEL/2014 PAGE 2 OF 2 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI