Indian Kanoon - Search engine for Indian Law

Income Tax Appellate Tribunal - Delhi

Rj Aqua Food Pvt. Ltd., Dehradun vs Acit, Dehradun on 29 December, 2016

                        IN THE INCOME TAX APPELLATE TRIBUNAL
                            DELHI BENCH: 'SMC-I' NEW DELHI

                    BEFORE SMT DIVA SINGH, JUDICIAL MEMBER

                               I.T.A .No.-4991/Del/2016
                           (ASSESSMENT YEAR-2010-11)
                 RJ Aqua Food Pvt.Ltd.,              Vs ACIT,
                 154, Rajpur Road,                      Circle-2, 13-A,
                 Dehradun-248001.                       Subhash Road,
                 PAN-AADCR6094B                         Dehradun.
                 (APPELLANT)                            (RESPONDENT)

                 Assessee by                          None
                 Revenue by                    Sh.F.R.Meena, Sr.DR
                 Date of Hearing                          10.11.2016
                 Date of Pronouncement                    29.12.2016

                                            ORDER

The present appeal has been filed by the assessee assailing the correctness of the order dated 06.05.2016 of CIT(A), Dehradun pertaining to 2010-11 assessment year on various grounds.

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 anyone was present nor any adjournment request has been placed before the Bench. The record shows that the notice for the specific date of hearing has been issued on 10.10.2016 at the address given in Form No.36, Column No.-10 which has not come back unserved. The Registry has also pointed out that the appeal is delayed by 30 days. 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 as otherwise there is nothing on record to show that the assessee is interested in addressing the delay. Accordingly in the absence of any representation or petition seeking time, the only alternative left is to dismiss the appeal of the assessee in limine. Support is drawn from the order of the Tribunals in Commissioner of Income-Tax vs. Multiplan India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P).

3. Before parting it is 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, it would be at liberty if so advised to pray for a recall of this order. The said order was pronounced on the date of hearing itself in the open Court.

4. In the result, the appeal of the assessee is dismissed in limine.

The order is pronounced in the open court on 29th of December, 2016.

Sd/-

(DIVA SINGH) JUDICIAL MEMBER *Amit Kumar* Copy forwarded to:

1. Appellant

2. Respondent

3. CIT

4. CIT(Appeals)

5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA No.4991/Del/2016 RJ AQUA FOOD PVT.LTD. VS ACIT