MKG Insurance Brokers Pvt.Ltd. v. ACIT, Central Circle-9, New Delhi
[Citation -2016-LL-1019-161]
Citation | 2016-LL-1019-161 |
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Appellant Name | MKG Insurance Brokers Pvt.Ltd. |
Respondent Name | ACIT, Central Circle-9, New Delhi |
Court | ITAT-Delhi |
Relevant Act | Income-tax |
Date of Order | 19/10/2016 |
Assessment Year | 2003-04 |
Judgment | View Judgment |
Keyword Tags | dismissing the appeal in limine |
Bot Summary: | New Delhi PAN-AAECM0320Q Assessee by None Revenue by Sh.F.R.Meena, Sr.DR Date of Hearing 29.08.2016 Date of Pronouncement 19.10.2016 ORDER The present appeal came up for hearing as a result of order dated 29.07.2016 in M.A.No. 358/Del/2015 wherein the Co-ordinate Bench recalled the ex-parte order dated 20.12.2013 holding that there was sufficient cause for non-appearance of the assessee on 16.12.2013 when the appeal was fixed for hearing. On the date of hearing, no one was present on behalf of the assessee. As observed the record shows that the assessee s appeal was dismissed by the Co- ordinate Bench by an order dated 20.12.2013 confirming the addition of Rs.1,29,380/- made by the AO and sustained by the CIT(A) holding as under:- 2.5. Considering the facts of the case and the reasoning as stated by learned CIT(A), I do not find any reason to interfere with the order fo the learned CIT(A. Hence, I uphold the order fo learned CIT(A by rejecting the ground of appeal taken by the assessee. 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. |