Sub-Registrar-II-Registrar Sadar, Budaun, Kachari Road, Civil Lines, Badaun. Vs. DIT (I &CI), Dtrti Building, Vibhuti Khand, Gomti Nagar, Lucknow-226010.
June, 19th 2015
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: `G' NEW DELHI
BEFORE SMT DIVA SINGH, JUDICIAL MEMBER
SH. N.K.SAINI, ACCOUNTANT MEMBER
Sub-Registrar-II-Registrar Sadar, vs DIT (I &CI),
Budaun, Kachari Road, Civil Lines, Dtrti Building,
Badaun. Vibhuti Khand, Gomti Nagar,
Appellant by None
Respondent by Sh.B.R.R.Kumar, Sr. DR
Date of Hearing 18.06.2015
Date of Pronouncement 18.06.2015
PER DIVA SINGH, JM
The present appeal has been filed by the assessee assailing the
correctness of the order dated 23.06.2013 of DIT (I&CI), Lucknow pertaining
to F.Y. 2010-11.
2. However, at the time of hearing, no one was present on behalf of the
assessee. The record shows that on the two occasions when the appeal came
up for hearing i.e 10.12.2013 & 09.06.2014, no one was present on behalf of
the assessee. Even, at the time of present hearing no one was present. The
appeal was passed over. In the second round also, the position remained the
same. Apart from the fact that on the dates of hearing mentioned above, the
assessee remained unrepresented, it is further seen that the defect notice
issued by the Registry on 11.09.2013 remains not cured till date. Accordingly
in the absence of any representation or petition seeking time, it can be safely
presumed that the assessee is not serious in pursuing the present appeal. In
the circumstances, the only alternative left is to dismiss the appeal of the
assessee in limine. Support is drawn from the order of the Tribunal in
Commissioner of Income-Tax vs. Multi Plan 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 then it may if so advised pray for a recall of this order and
decisions on merits. The said order was pronounced on the date of hearing
itself in the open Court.
4. As a result, the appeal of the assessee is dismissed.
The order is pronounced in the open court on 18th of June 2015.
(N.K.SAINI) (DIVA SINGH)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Copy forwarded to:
5. DR: ITAT
ITAT NEW DELHI
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