A party, at whose instance the reference is made, fails to appear at the hearing, the court is not bound to answer the reference

IN THE INCOME TAX APPELLATE TRIBUNAL

DELHI BENCH: ‘B’ NEW DELHI

BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER

AND

SHRI T.S.KAPOOR, ACCOUNTANT MEMBER

I.T.A. No.-427/Del/2012

ASSESSMENT YEAR: 2006-07

M/s Eternity Placement Services Pvt. Ltd., 

34/001, Heritage City, 

DLF, Phase-2, Gurgaon, Haryana. 

PAN: AABCE2024Q

(APPELLANT) 

Vs. 

ITO,

Ward-11(2),

New Delhi.

(RESPONDENT)

Appellant by: None

Respondent by: Sh. K V K Singh, Sr. DR

ORDER

PER DIVA SINGH, JM

This is an appeal filed by the assessee against the order dated 02.09.2011 of CIT-XIII, New Delhi pertaining to 2006-07 assessment year. At the time of hearing no one was present on behalf of the assessee as such the appeal was passed over. In the second round also, it was seen that neither the assessee was present nor any request for adjournment has been placed before the Bench. A perusal of the record shows that notice for the date of hearing was issued on 17.04.2013 at the address mentioned in column-10 of the memo of appeal filed by the assessee. The record also shows that on earlier occasion also notice was sent to the assessee by registered post on 02.07.2012 mentioning the same address as given in column no- 10. The same has returned with the comment “no such company” on 24.07.2012. In these circumstances, it can be safely presumed that the assessee is not serious in pursuing the present appeal as no change of address has been intimated to the Registry by the assessee to which notice can be sent. We find support from the 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). In the said case while dismissing the reference made at the instance of the assessee in default the Hon’ble Court made the following observations in their order.”

“If the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.”

We hasten to add that in case the assessee is able to show that there was a reasonable cause for non-representation then it may if no advised pray for a recall of this order and decisions on merits by moving an appropriate petition.

2. In the result the appeal of the assessee is dismissed.

The order is pronounced in the open Court on 17th May, 2013.

Sd/- Sd/-

(T.S.KAPOOR) (DIVA SINGH)

ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 17/05/2013

*Amit Kumar*

Copy forwarded to:

1. Appellant

2. Respondent

3. CIT

4. CIT (Appeals)

5. DR: ITAT

ASSISTANT REGISTRAR

ITAT, DELHI