Triple S Stock & Shares (P) Ltd., Delhi V. ITO,Ward- 16(4), New Delhi

MA 284/DEL/2023

AI Insights

The case involves Triple S Stock & Shares (P) Ltd., which filed a miscellaneous application seeking the restoration of an appeal dismissed ex parte by the Income Tax Appellate Tribunal, Delhi. The Tribunal had previously dismissed the appeal due to the assessee's failure to attend the proceedings, despite multiple adjournments. The assessee's counsel cited rule 24 of the ITAT Rules 1963, arguing that there was sufficient cause for their absence. However, the Tribunal, referencing its earlier observations, dismissed the application, criticizing the assessee's casual approach towards the Tribunal's proceedings.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121606 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 27-06-2023
• Laws Referred To: ITAT Rules 1963
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ATREYA GC

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER M.A No.284/Del/2023 (In ITA No.3523/Del/2014) Assessment Year : 2006-07 Triple S Stock & Shares (P) Ltd. Flat No.259, Sector-3, Pocket-D-17, Rohini Delhi- 10085 PAN No.AABCT5743K Vs. The ITO Ward-16 (4) Delhi (Appellant) (Respondent) Assessee by : Sh.Atreya GC, Advocate Department by : Sh. Amit Katoch, SR DR Date of hearing : 22-09-2023 Date of pronouncement : 22-09-2023 O R D E R PER N.K BILLAIYA, AM : This miscellaneous application by the assessee is directed towards the order of this Tribunal in ITA No.3523/Del/2014 dated 08.02.2023 pertaining to A.Y. 2006-07. 2. With this application the assessee prays for the restoration of appeal which was dismissed exparte. 3. Before us the Counsel drew our attention to rule 24 of the ITAT Rules 1963 and pointed out that there were sufficient cause for not attending the appellate proceedings and, therefore, the impugned order should be recalled. 4. We have given a thoughtful consideration to the miscellaneous application of the assessee. It would be pertinent to refer to the following observations of the Tribunal in its order :- “4. However, since 06.11.2019 the assessee has not attended the proceedings but taking constant adjournments and since 27.05.2022 the proceedings went unattended. In our considered opinion the assessee is treating the Tribunal as play ground where it can play according to its whims and fancies under the impression that even if the appeal is dismissed in limine it will be recalled subsequently. Such attitude of the assessee needs special attention, therefore, we heard the DR at length and have carefully perused the records.” 5. After making the aforementioned observation the Tribunal proceeded by considering the underlying facts in the issues and dismissed the appeal. 6. In the light of the aforementioned observations made by the Tribunal we do not find any merit in the contention of the assessee. 7. In the result, the miscellaneous application is dismissed. 8. Decision announced in the open court on 22.09.2023. Sd/- Sd/- (ANUBHAV SHARMA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: -09-2023 *Neha* Copy of order to: - 1 ) The Appellant 2 ) The Respondent 3 ) The CIT 4 ) The CIT(A) 5 ) 6 ) The DR, I.T.A.T., New Delhi//True Copy// Assistant Registrar ITAT, New Delhi