Sh. D.P.S. Kohli, New Delhi v. ACIT, New Delhi

ITA 1783/DEL/2014 | 2006-2007
Pronouncement Date: 30-09-2016 | Result: Dismissed

Appeal Details

RSA Number 178320114 RSA 2014
Assessee PAN AABCE5205F
Bench Delhi
Appeal Number ITA 1783/DEL/2014
Duration Of Justice 2 year(s) 6 month(s) 5 day(s)
Appellant Sh. D.P.S. Kohli, New Delhi
Respondent ACIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 30-09-2016
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 30-09-2016
Date Of Final Hearing 29-09-2016
Next Hearing Date 29-09-2016
Assessment Year 2006-2007
Appeal Filed On 25-03-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SMT DIVA SINGH JUDICIAL MEMBER AND SH.PRADIP KUMAR KEDIA ACCOUNTANT MEMBER I.T.A .NO.-1783/DEL/2014 (ASSESSMENT YEAR-2006-07) D.P.S.KOHLI C/O-SH.RAKESH CHADHA CA E-95/2 NARAINA VIHAR NEW DELHI-110028. PAN-AABCE5205F ( APPELLANT) VS ACIT CENTRAL CIRCLE-11 NEW DELHI. (RESPONDENT ) ASSESSEE BY NONE REVENUE BY MS. AMRAPALLI DASS CIT DR ORDER PER DIVA SINGH JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 30.04.2012 OF THE CI T(A)-XXXI NEW DELHI PERTAINING TO 2006-07 ON VARIOUS GROUNDS. 2. HOWEVER NO ONE WAS PRESENT ON BEHALF OF THE ASS ESSEE AT THE TIME OF HEARING. THE APPEAL WAS PASSED OVER TWICE. EVEN I N THE THIRD ROUND THE POSITION REMAINED THE SAME AS NEITHER THE ASSESSEE IS REPRESENTED NOR THERE IS ANY ADJOURNMENT ON RECORD. THE RECORD SHOWS THAT T HE NOTICE SENT TO THE ASSESSEE ON 18.07.2016 AT THE ADDRESS INDICATED IN COLUMN NO.10 DESPITE THIS THE ASSESSEE REMAINED UNREPRESENTED. IT IS FURTHER SEEN THAT THE SAID NOTICE HAS NOT COME BACK UNSERVED. THE RECORD FURTHER SHOWS THAT THE REGISTRY HAS POINTED OUT A DELAY OF 622 DAYS. ACCORDINGLY IN T HE PECULIAR FACTS AND CIRCUMSTANCES OF THE PRESENT CASE IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL AS OT HERWISE THERE IS NOTHING ON RECORD TO SHOW THAT THE ASSESSEE IS INTERESTED IN A DDRESSING THE DELAY. ACCORDINGLY IN THE ABSENCE OF ANY REPRESENTATION OR PETITION SEEKING TIME THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEALS OF THE ASSESSEE IN LIMINE. SUPPORT DATE OF HEARING 29.09.2016 DATE OF PRONOUNCEMENT 30.09.2016 I.T .A .NO.-1783/DEL/2014 PAGE 2 OF 2 IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISS IONER OF INCOME-TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND EST ATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P). 3. BEFORE PARTING IT IS APPROPRIATE TO ADD THAT IN CAS E THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-REPR ESENTATION ON THE DATE OF HEARING IT WOULD BE AT LIBERTY IF SO ADVISED TO PR AY FOR A RECALL OF THIS ORDER. THE SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING IT SELF IN THE OPEN COURT. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 3 0 TH OF SEPTEMBER 2016. SD/- SD/- (PRADIP KUMAR KEDIA) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTA NT REGISTRAR ITAT NEW DELHI