M/s. Leading Estate Ltd., New Delhi V. DCIT, New Delhi

ITA 886/DEL/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5613 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 22-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAVIKANT GUPTA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH DELHI BENCH DELHI BENCH DELHI BENCH A AA A NEW DELHI NEW DELHI NEW DELHI NEW DELHI BEFORE : BEFORE : BEFORE : BEFORE : SHRI SHRI SHRI SHRI H.S.SIDHU H.S.SIDHU H.S.SIDHU H.S.SIDHU, , , , JUDICIAL MEMBER & JUDICIAL MEMBER & JUDICIAL MEMBER & JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER SHRI L.P. SAHU, ACCOUNTANT MEMBER SHRI L.P. SAHU, ACCOUNTANT MEMBER SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 88 8888 886 66 6/DEL./201 /DEL./201 /DEL./201 /DEL./2016 66 6 ASSTT. YEAR : ASSTT. YEAR : ASSTT. YEAR : ASSTT. YEAR : 2011 2011 2011 2011- -- -12 1212 12 LEADING ESTATE LTD. VS. DCIT J-47, SANATAN DHARAM MANDIR LANE, CIRCLE-15(1) RAMESH NAGAR NEW DELHI NEW DELHI (PAN: AAACL8928R (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. RAVI KANT GUPTA, SR.DR DATE OF HEARING : 16.04.2018 DATE OF PRONOUNCEMENT : 16 .04.2018 ORDER ORDER ORDER ORDER PER L.P. SAHU, ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 21.12.2015 PASSED BY LEARNED CIT(A)-5, NEW DELHI F OR THE ASSESSMENT YEAR 2011-12. 2. THE NOTICE FOR HEARING ON 16.04.2018 HAD BEEN SE NT BY THE REGISTERED POST ON THE GIVEN ADDRESS BY THE ASSESSEE AT SERIAL NO. 10 OF FORM NO. 36 WHICH HAS BEEN RETURNED UNSERVED BY THE POSTAL AUTH ORITY. AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESS EE AND NO REQUEST FOR ADJOURNMENT HAS ALSO COME ON RECORD. THEREFORE, I T CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS AP PEAL. IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL OF THE ASSESSEE IN ITA NO. 884/DEL./2016 2 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 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. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16.04.20 18. SD/- SD/- ( (( (H.S.SIDHU H.S.SIDHU H.S.SIDHU H.S.SIDHU) ) ) ) (L.P. SAHU) (L.P. SAHU) (L.P. SAHU) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 16.04.2018 *BINITA* 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 ITA NO. 884/DEL./2016 3 DATE INITIAL 1. DRAFT DICTATED ON 1 6 .0 4 .2018 PS 2. DRAFT PLACED BEFORE AUTHOR 1 6 .0 4 .2018 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 PS/PS 6. KEPT FOR PRONOUNCEMENT ON 1 6 .0 4 .2018 PS 7. FILE SENT TO THE BENCH CLERK 1 6 .0 4 .2018 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.