Eastern Connectors Ltd., New Delhi V. ITO, New Delhi

ITA 893/DEL/2013

• Counselvise Citation: 89320114 RSA 2013
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 13-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI T.S.KAPOOR, ACCOUNTANT MEMBER I.T.A .NO.-893/DEL/2013 (ASSESSMENT YEAR-2006-07) EASTERN CONNECTORS LTD., VS ITO, 3, DR. G.C.NARANG MARG, WARD-11(1), NEW DELHI. NEW DELHI. PAN-AABCE1136B (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. VIVEK KUMAR, SR. DR ORDER PER DIVA SINGH, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 21.01.2013 OF CIT(A)-XII, NEW DELHI PERTAINING TO 2006-07 ASS ESSMENT YEAR. 2. AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BE HALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER TWICE DESPITE THIS FACT NEIT HER THE ASSESSEE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT WAS PLACED BEFORE T HE BENCH. ACCORDINGLY WE DEEM IT APPROPRIATE TO DISMISS THE APPEAL IN LIMINE . WE FIND SUPPORT FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME-TA X VS. MULTI PLAN 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 R EFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT THE HONBLE COURT MADE F OLLOWING OBSERVATIONS IN THEIR ORDER- IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENC E, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. I.T.A .NO.-893/DEL/2013 2 3. WE HASTEN TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO 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 DECISIO NS ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 13 TH OF AUGUST 2013. SD/- SD/- (T.S.KAPOOR) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 13/08/2013 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT RE GISTRAR ITAT NEW DELHI