Sajni Thukral, New Delhi v. ACIT, New Delhi

ITA 3150/DEL/2015 | 2008-2009
Pronouncement Date: 20-10-2016 | Result: Dismissed

Appeal Details

RSA Number 315020114 RSA 2015
Assessee PAN ACRPT8214E
Bench Delhi
Appeal Number ITA 3150/DEL/2015
Duration Of Justice 1 year(s) 5 month(s) 2 day(s)
Appellant Sajni Thukral, New Delhi
Respondent ACIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 20-10-2016
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC 1
Tribunal Order Date 20-10-2016
Date Of Final Hearing 29-08-2016
Next Hearing Date 29-08-2016
Assessment Year 2008-2009
Appeal Filed On 18-05-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-1 NEW DELHI BEFORE SMT DIVA SINGH JUDICIAL MEMBER I.T.A .NO.-3147 TO 3148/DEL/2015 & 3150/DEL/2015 (ASSESSMENT YEAR-2005-06; 2006-07 & 2008-09) SAJNI THUKRAL G-8 MAHARANI BAGH NEW DELHI-110064. PAN-ACRPT8214E ( APPELLANT) VS ACIT CENTRAL CIRCLE-5 NEW DELHI (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH.F.R.MEENA SR.DR ORDER ALL THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 16.02.2015 OF THE CIT(A)-24 NEW DELHI PERTAINING TO 2005- 06; 2006-07 & 2008-09 AYS ON VARIOUS GROUNDS. 2. HOWEVER NO ONE WAS PRESENT ON BEHALF OF THE ASS ESSEE AT THE TIME OF HEARING. THE APPEALS WERE PASSED OVER TWICE. EVEN IN 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 DEFECT POINTED OUT BY THE REGISTRY REMAINS UNCURED. IT IS FURTHER SEEN T HAT THE NOTICE SENT TO THE ASSESSEE ON 20.07.2016 AT THE ADDRESS INDICATED IN COLUMN NO.10 HAS ALSO COME BACK WITH THE COMMENT LEFT. ACCORDINGLY IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE PRESENT CASE IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. ACC ORDINGLY IN THE ABSENCE OF ANY REPRESENTATION OR PETITION SEEKING TIME THE ONLY A LTERNATIVE LEFT IS TO DISMISS THE APPEALS OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAW N FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME-TAX VS. MULTI P LAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. C WT: 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. DATE OF HEARING 29 . 08 .201 6 DATE OF PRONOUNCEMENT 20.10.2016 I.T.A .NO.-3147 TO 3148/DEL/2015 & 3150/DEL/2015 PAGE 2 OF 2 4. IN THE RESULT THE APPEALS OF THE ASSESSEE ARE D ISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 20 TH OF OCTOBER 2016. SD/- (DIVA SINGH) 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