MKG Insurance Brokers Pvt.Ltd. v. ACIT, Central Circle-9, New Delhi
[Citation -2016-LL-1019-161]

Citation 2016-LL-1019-161
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.


IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-1 NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .No.-1076/Del/2013 (ASSESSMENT YEAR-2003-04) MKG Insurance Brokers Pvt.Ltd., Vs ACIT, H-108, New Asiatic Building, Central Circle-9, Connaught Place, Delhi-110001. New Delhi PAN-AAECM0320Q (APPELLANT) (RESPONDENT) Assessee by None Revenue by Sh.F.R.Meena, Sr.DR Date of Hearing 29.08.2016 Date of Pronouncement 19.10.2016 ORDER present appeal came up for hearing as result of order dated 29.07.2016 in M.A.No.358/Del/2015 wherein Co-ordinate Bench recalled ex-parte order dated 20.12.2013 holding that there was sufficient cause for non-appearance of assessee on 16.12.2013 when appeal was fixed for hearing. As result of said order, appeal was fixed for hearing on 27.07.2016 on which date inadvertently it could not be fixed by Registry which listed same for hearing on 29.08.2016. However, on date of hearing, no one was present on behalf of assessee. It is seen that present appeal has been filed by assessee assailing correctness of order dated 19.11.2012 of CIT(A), New Delhi pertaining to 2003-04. As observed record shows that assessee s appeal was dismissed by Co- ordinate Bench by order dated 20.12.2013 confirming addition of Rs.1,29,380/- made by AO and sustained by CIT(A) holding as under:- 2.5. On perusal of material on record, I observe that assessee has not placed any material to establish creditworthiness of loan creditors nor there is any evidence to establish genuineness of transaction particularly when amount was taken in cash. assessee could at least file bank statements of loan creditors but same is not on record, nor it was filed before authorities below. Considering facts of case and reasoning as stated by learned CIT(A), I do not find any reason to interfere with order fo learned CIT(A. Hence, I uphold order fo learned CIT(A by rejecting ground of appeal taken by assessee. I.T.A .No.-1076/Del/2013 2. Aggrieved by this, assessee filed M.A. petition before ITAT pleading that Counsel could not present on account of heavy traffic jam and pray for recall of this order. said prayer was allowed by Co-ordinate Bench. Despite this fact, no one was present on behalf of assessee. 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 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). 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 19th 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 MKG Insurance Brokers Pvt.Ltd. v. ACIT, Central Circle-9, New Delhi
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