Income Tax Appellate Tribunal - Delhi
Vikas Strips Ltd., Delhi vs Dcit, New Delhi on 8 December, 2017
1 ITA No. 447/Del/2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'SMC' NEW DELHI
BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER
I.T.A .No. 447/DEL/2017 (A.Y 2007-08)
Vikas Strips Ltd. Vs DCIT
Ashoka Park, Circle-26(2),
Main Rohtak Road C. R. Building
Delhi New Delhi
AABCV7134J
(APPELLANT) (RESPONDENT)
Appellant by None
Respondent by Sh. Nirmal Jit Singh, SR.
DR
Date of Hearing 06.12.2017
Date of Pronouncement 08.12.2017
ORDER
PER DIVA SINGH, JM
The present appeal has been filed by the assessee assailing the correctness of the order dated 25/11/2016 of CIT(A)- 9 New Delhi, pertaining to 2007 - 08 assessment year.
2. However at the time of hearing no one was present on behalf of the assessee. The appeal was passed over twice. In the third round also neither the assessee was present nor any request for adjournment has been placed on record. The record shows that on the last two occasions i.e on 6th September 2017 and 17th of October 2017 the appeal has been adjourned on the written request of the assessee. In these peculiar facts and circumstances it can be safely presumed that the assessee by chosing to remain non-represented may not be serious in pursuing the appeal filed. Accordingly grant of any further time would be a waste of government time and machinery. The law assists 2 ITA No. 447/Del/2017 those who are vigilant and the assessee's non-representation in the background discussed clearly demonstrates that the assessee is not serious in pursuing the present appeal. Accordingly, the appeal is dismissed in limine. Support, it drawn from the order of the Tribunal in Commissioner of Income- Tax vs. Multi Plan India (P) Ltd.; 38 ITD 320 (Del) High Court and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P). In the said case while dismissing the reference made at the instance of the assessee in default the Hon'ble Court made following observations in their order-
"If the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference."
4. It is deemed appropriate to add that in case the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing then it may if so advised pray for a recall of this order. Said order was pronounced at the time of hearing itself. Before finalising of the present appeal Ms. Mehendirata CA appeared stating that she would be moving an adjournment application on the grounds that the counsel's family is out of station as such he has proceeded out of station .In further clarification it was also submitted by her that the counsel is not well. Since the statements were contradictory adhering to the pronouncement made in the open court the appeal of the assessee is dismissed in limine permission to pray for a recall of this order as indicated above on justifiable reasons is granted.
3 ITA No. 447/Del/20176. In the result, the appeal of the assessee is dismissed in limine.
Order pronounced in the Open Court on 08th December, 2017.
Sd/-
(DIVA SINGH)
JUDICIAL MEMBER
Dated: 08/12/2017
DNS/R. Naheed*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT NEW DELHI
Date
1. Draft dictated on 06/12/2017 PS
2. Draft placed before author 06/12/2017 PS
3. Draft proposed & placed before .2017 JM/AM
the second member
4. Draft discussed/approved by JM/AM
Second Member.
4 ITA No. 447/Del/2017
5. Approved Draft comes to the PS/PS
Sr.PS/PS 08.12.2017
6. Kept for pronouncement on PS
7. File sent to the Bench Clerk 08.12.2017 PS
8. Date on which file goes to the AR
9. Date on which file goes to the
Head Clerk.
10. Date of dispatch of Order.
5 ITA No. 447/Del/2017