M/s. Golden Time Services Pvt. Ltd., New Delhi v. DCIT, New Delhi

ITA 6739/DEL/2014 | 2006-2007
Pronouncement Date: 18-10-2016 | Result: Dismissed

Appeal Details

RSA Number 673920114 RSA 2014
Assessee PAN AAACG2150Q
Bench Delhi
Appeal Number ITA 6739/DEL/2014
Duration Of Justice 1 year(s) 10 month(s) 7 day(s)
Appellant M/s. Golden Time Services Pvt. Ltd., New Delhi
Respondent DCIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 18-10-2016
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC 1
Tribunal Order Date 18-10-2016
Date Of Final Hearing 30-08-2016
Next Hearing Date 30-08-2016
Assessment Year 2006-2007
Appeal Filed On 11-12-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-1 NEW DELHI BEFORE SMT DIVA SINGH JUDICIAL MEMBER I.T.A .NO.-6739/DEL/2014 (ASSESSMENT YEAR-2006-07) GOLDEN TIME SERVICES PVT.LTD. FP-21A PITAMPURA NEW DELHI-110034. PAN-AAACG2150Q ( APPELLANT) VS DCIT CIRCLE-12(1) NEW DELHI (RESPONDENT ) ASSESSEE BY NONE REVENUE BY NONE ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 30.09.2014 OF THE CI T(A)-IV 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. AN ADJOURNMENT PETITION HAS BEEN MOVED BY THE LD.SR.DR PLEADING ILLNESS WHICH WAS REJECTED AND THE APPEAL OF THE AS SESSEE WAS PASSED OVER. EVEN IN THE SECOND ROUND ALSO NO ONE WAS PRESENT. THE ADJOURNMENT PETITION OF THE REVENUE WAS REJECTED. THE RECORD SHOWS THAT THE NOTICE WAS SENT TO THE ASSESSEE ON 15.07.2016 AT THE ADDRESS INDICATED IN COLUMN NO.10 IN THE MEMO OF APPEAL DESPITE THIS THE ASSESSEE REMAINED UNREP RESENTED. IT IS FURTHER SEEN THAT THE SAID NOTICE HAS NOT COME BACK UNSERVED WIT H THE COMMENT MAKAN BAND PDA HAI KAFI SAMAY SE HAI ATTAH WAPPIS. THE RECORD FURTHER SHOWS THAT THE NOTICE SENT TO THE ASSESSEE AT THE SAME ADDRESS ON 01.06.2016 FIXING THE DATE OF HEARING ALSO CAME BACK UNSERVED WITH THE CO MMENT YE MAKAN KAFI SAMAY SE BAND RHA HAI ATTAH WAPPIS. THOUGH ON 07 .07.2016 THE BENCH WAS NOT FUNCTIONING. IN VIEW OF THE ABOVE AND ABSENCE OF ANY REPRESENTATION ON THE PART OF THE ASSESSEE IT CAN BE SAFELY PRESUMED TH AT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. THE APPEAL OF THE ASSESSEE IN VIEW THEREOF IS DISMISSED IN LIMINE. SUPPORT IS DRAWN FROM THE ORD ER OF THE TRIBUNALS IN DATE OF HEARING 30.08.2016 DATE OF PRONOUNCEMENT 18.10.2016 I.T .A .NO.-6739/DEL/2014 PAGE 2 OF 2 COMMISSIONER OF INCOME-TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 48 0 (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 1 8 TH OF OCTOBER 2016. SD/- (DIVA SIN GH) 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