Eni India Ltd. v. Addl. CIT, International taxation, Dehradun
[Citation -2016-LL-1004-45]

Citation 2016-LL-1004-45
Appellant Name Eni India Ltd.
Respondent Name Addl. CIT, International taxation, Dehradun
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 04/10/2016
Assessment Year 2009-10
Judgment View Judgment
Bot Summary: Revenue by None Date of Hearing 29.09.2016 Date of Pronouncement 04.10.2016 ORDER PER DIVA SINGH, JM The present appeal has been filed by the assessee assailing the correctness of the order dated 27.01.2014 u/s 143(3)/144C(13) of the AO passed in pursuance to the direction of DRP dated 18.12.2013. At the time of hearing, an adjournment petition was moved on behalf of the assessee. In the third round also, the Ld.AR was unable to state whether the address of the assessee continued to remain the same since as per record, it has not been updated. In these circumstances, the prayer seeking time was rejected as not only the notice sent by the Registry returned unserved even otherwise the request for time was made on behalf of the assessee without a Power of Attorney. In the afore-mentioned peculiar facts and circumstances of the case, it can be safely presumed that the assessee is not serious in pursuing the appeal filed. Accordingly, the only alternative left is to dismiss the appeal of the assessee in limine. In the result, the appeal of the assessee is dismissed.


IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A .No.-1839/Del/2014 (ASSESSMENT YEAR-2009-10) Eni India Ltd., Vs Addl. CIT, 14th Floor, Eros Corporate Tower, International taxation, Nehru Place, New Delhi-110019. 13-A, Subhash Road, PAN-AABCE5205F Dehradun-248001. (APPELLANT) (RESPONDENT) Assessee by Application rejected. Revenue by None Date of Hearing 29.09.2016 Date of Pronouncement 04.10.2016 ORDER PER DIVA SINGH, JM present appeal has been filed by assessee assailing correctness of order dated 27.01.2014 u/s 143(3)/144C(13) of AO passed in pursuance to direction of DRP dated 18.12.2013. 2. However, at time of hearing, adjournment petition was moved on behalf of assessee. Ld.AR was required to address why notice sent to assessee on 18.07.2016 at address indicated in Column No.10 has come back with comment left . appeal was passed over twice. In third round also, Ld.AR was unable to state whether address of assessee continued to remain same since as per record, it has not been updated. In these circumstances, addressing adjournment petition, Ld.AR was required to show whether he had any Power of Attorney since no Power of Attorney was filed on record. In order to ascertain position Bench Clerk was handed over file in Court to ascertain whether there was any Power of Attorney. On going through record, it was stated that there was no Power of Attorney on record. Ld. AR stated that he would be filing Power of Attorney. I.T.A .No.-1839/Del/2014 3. In these circumstances, prayer seeking time was rejected as not only notice sent by Registry returned unserved even otherwise request for time was made on behalf of assessee without Power of Attorney. defect to this effect has specifically been pointed out by Registry on 17.10.2014. In afore-mentioned peculiar facts and circumstances of case, 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 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). 4. 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. 5. In result, appeal of assessee is dismissed. order is pronounced in open court on 04th of October, 2016. Sd/- Sd/- (PRADIP KUMAR KEDIA) (DIVA SINGH) ACCOUNTANT MEMBER 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 Eni India Ltd. v. Addl. CIT, International taxation, Dehradun
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