Smt. Usha Jain, New Delhi V. ACIT, New Delhi

ITA 927/DEL/2015

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5417 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2009-2010
• Appeal Filed On: 16-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• 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. 927 927927 927/DEL./20 /DEL./20 /DEL./20 /DEL./201 11 15 55 5 ASSTT. YEAR : ASSTT. YEAR : ASSTT. YEAR : ASSTT. YEAR : 20 2020 2009 0909 09- -- -1 11 10 00 0 USHA JAIN VS . ACIT LEGAL HEIR OF SHRI D.K.JAIN, CIRCLE-52(1) D-19, NIZAMUDDIN EAST NEW DELHI NEW DELHI (PAN: AAKPJ4559P) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. APARNA KARAN, CIT DR DATE OF HEARING : 26.04.2018 DATE OF PRONOUNCEMENT : 26 .04.2018 ORDER ORDER ORDER ORDER PER L.P. SAHU, ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 21.02.2014 PASSED BY LEARNED CIT-, NEW DELHI. 2. THIS APPEAL IS PRIME FACIE TIME BARRED BY 290 DA YS, BUT NOT FILED CONDONATION PETITION. THE CASE WAS ADJOURNED TO 26. 04.2018 AND BOTH THE PARTIES WERE INFORMED IN THE OPEN COURT. BUT AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE AND NO REQUES T FOR ADJOURNMENT HAS ALSO COME ON RECORD. THEREFORE, IT CAN BE SAFELY INFER RED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEAL. IN THE CIRCUMSTANCE S, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI PLAN IN DIA (P) LTD., 38 ITD 320 ITA NO. 927/DEL./2015 2 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUK OJIRAO 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 26.04.20 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 : 26 .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. 927/DEL./2015 3 DATE INITIAL 1. DRAFT DICTATED ON 2 6 .0 4 .2018 PS 2. DRAFT PLACED BEFORE AUTHOR 2 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 2 6 .0 4 .2018 PS 7. FILE SENT TO THE BENCH CLERK 2 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.