Lal Chand & Sons (HUF) v. ITO, Ward-1(3), Gurgaon
[Citation -2016-LL-1004-46]

Citation 2016-LL-1004-46
Appellant Name Lal Chand & Sons (HUF)
Respondent Name ITO, Ward-1(3), Gurgaon
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 04/10/2016
Assessment Year 2007-08
Judgment View Judgment
Bot Summary: PAN-AABHL5237M Assessee by None Revenue by None Date of Hearing 28.09.2016 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 01.02.2016 of the CIT(A)-1, Gurgaon pertaining to 2007-08 on various grounds. No one was present on behalf of the assessee at the time of hearing. Even in the third round, the position remained the same as neither the assessee is represented nor there is any adjournment on record. The record shows that the notice was sent to the assessee on 16.08.2016 at the address indicated in Column No.10, despite this the assessee remained unrepresented. 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 appeals of the assessee in limine. In the result, the appeal of the assessee is dismissed.


IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-3 NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .No.-1946/Del/2016 (ASSESSMENT YEAR-2007-08) Lal Chand & Sons (HUF), Vs ITO, CA Tajender Bhardwaj, Ward-1(3), B-519, Nehru Ground, 1st Floor, NIT, Gurgaon. Faridabad-121001. PAN-AABHL5237M (RESPONDENT) (APPELLANT) Assessee by None Revenue by None Date of Hearing 28.09.2016 Date of Pronouncement 04.10.2016 ORDER PER DIVA SINGH, JM present appeal has been filed by assessee assailing correctness of order dated 01.02.2016 of CIT(A)-1, Gurgaon pertaining to 2007-08 on various grounds. 2. However, no one was present on behalf of assessee at time of hearing. appeal was passed over twice. Even in third round, position remained same as neither assessee is represented nor there is any adjournment on record. record shows that notice was sent to assessee on 16.08.2016 at address indicated in Column No.10, despite this assessee remained unrepresented. It is further seen that said notice has not come back unserved. Accordingly, in peculiar facts and circumstances of present case, it can be safely presumed that assessee is not serious in pursuing present appeal as otherwise there is nothing on record to show that assessee is interested in addressing delay. Accordingly in absence of any representation or petition seeking time, only alternative left is to dismiss appeals of assessee in limine. Support is drawn from order of Tribunals in Commissioner of Income-Tax vs. Multi Plan India (P) I.T.A .No.-1946/Del/2016 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 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. 4. In result, appeal of assessee is dismissed. order is pronounced in open court on 04th of October, 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 Lal Chand & Sons (HUF) v. ITO, Ward-1(3), Gurgaon
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