Nav Bharat Enterprises v. ACIT, Circle-19(1), New Delhi - 2016-LL-0920-41

Citation	2016-LL-0920-41
Appellant Name	Nav Bharat Enterprises
Respondent Name	ACIT, Circle-19(1), New Delhi
Court	ITAT-Delhi
Relevant Act	Income-tax
Date of Order	20/09/2016
Assessment Year	2010-11
Judgment	View Judgment
Keyword Tags	dismissing the appeal in limine
Bot Summary:	New Delhi PAN-AAGFN9491E Assessee by None Revenue by Ms. Anima Baranwal, Sr.DR Date of Hearing 02.08.2016 Date of Pronouncement 20.09.2016 ORDER The present appeal has been filed by the assessee assailing the correctness of the order dated 16.03.2015 of CIT(A)-12, New Delhi pertaining to 2010-11 assessment year on various grounds. The record further shows that the Registry has pointed out a defect in the appeal fee on 27.07.2015 till date the defect remains not cured. In the absence of any presence or request for adjournment despite issuance of notice to the assessee on 06.06.2016. Accordingly the only alternative left is to dismiss the appeal of the assessee in limine. The said order was pronounced on the date of hearing itself in the open Court. In the result, the appeal of the assessee is dismissed. The order is pronounced in the open court on 20th of September, 2016.

IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-II NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .No.-4684/Del/2015 (ASSESSMENT YEAR-2010-11) Nav Bharat Enterprises, Vs ACIT, D-57, Ashok VIhar, Circle-19(1), Phase-I, Delhi-110052. New Delhi PAN-AAGFN9491E (APPELLANT) (RESPONDENT) Assessee by None Revenue by Ms. Anima Baranwal, Sr.DR Date of Hearing 02.08.2016 Date of Pronouncement 20.09.2016 ORDER present appeal has been filed by assessee assailing correctness of order dated 16.03.2015 of CIT(A)-12, New Delhi pertaining to 2010-11 assessment year on various grounds. 2. However, No one was present on behalf of assessee at time of hearing, appeal was passed over. Even in second round, position remained same. record further shows that Registry has pointed out defect in appeal fee on 27.07.2015 till date defect remains not cured. In absence of any presence or request for adjournment despite issuance of notice to assessee on 06.06.2016. It can be safely presumed that assessee is not serious in pursuing appeal filed. Accordingly only alternative left is to dismiss appeal of assessee in limine. Support is drawn from order of Tribunals 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). It may be further noted that till date of passing of this order, no request for adjournment has been placed by Registry. 3. Before parting it is appropriate to add that in case assessee is able to show that there was reasonable cause for non-representation on date of hearing, it would be at liberty if so advised to pray for recall of this order. said order was pronounced on date of hearing itself in open Court. I.T.A .No.-4684/Del/2015 4. In result, appeal of assessee is dismissed. order is pronounced in open court on 20th of September, 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 Page 2 of 2 Nav Bharat Enterprises v. ACIT, Circle-19(1), New Delhi

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