Hindon River Mills Ltd., Ghaziabad V. DCIT, Ghaziabad

ITA 95/DEL/2011

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6362 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 02-03-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 07-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K SAROHA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH C NEW DELHI BEFORE : SHRI I.C. SUDHIR , JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 95/DEL./2011 & 527/DEL./2012 ASSTT. YEAR : 2007 - 08 & 2008 - 09 HINDON RIVER MILLS LTD., VS. D.C.I.T., CIRCLE - 1, P.O. HINDON NAGAR, DASNA, GHAZIABAD. GHAZIABAD. (PAN - AAACH 9966K) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. A.K. SAROHA, CIT/DR DATE OF HEARING : 02 .03.2017 DATE OF PRONOUNCEMENT : 14 .03.2017 ORDER PER L.P. SAHU, ACCOUNTANT MEMBER: TH ESE APPEAL S BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER S DATED 26.10.2010 AND 25.11.2011 PASSED BY LEARNED CIT(A) , GHAZIABAD FOR ASSESSMENT YEAR S 2007 - 08 AND 2008 - 09 . 2. AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE DESPITE THE DATE OF HEARING IN THESE APPEALS WAS ADJOURNED AND FIXED FOR 02.03.2017 ON THE WRITTEN REQUEST OF THE ASSESSEE S COUNSEL AND THE SAME WAS INFORMED TO BOTH THE PARTIES IN THE COURT. NO REQUEST FOR ADJOURNMENT HAS ALSO COME ON RECORD ON BEHALF OF THE ASSESSEE . THEREFORE, IT CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEAL S . IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT WITH US IS T O DISMISS THE APPEAL S OF THE ASSESSEE IN ITA NO. 95/DEL./2011 & 527/DEL./2012 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, W E THINK IT APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARING, THEN IT MAY, IF SO ADVISED, PRAY FOR RECALL OF THIS ORDER AND DECISION ON MERITS. 4 . IN THE RESULT, THE APPEAL S OF THE ASSESSEE ARE DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 14.03.2017 . SD/ - SD/ - ( I.C. SUDHIR ) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 14.03.2017 *AKS/ - 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