Shri Surender Uppal, Dehradun V. ACIT, Meerut

CO 296/DEL/2011

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6678 (ITAT-DELHI)
• Duration Of Justice: 7 year(s) 5 month(s) 11 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 23-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 17-05-2017
• Assessment Year: 2002-2003
• Appeal Filed On: 12-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S RANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBE R & SHRI O.P. KANT, ACCOUNTANT MEMBER CROSS OBJECTION NO. 296/DEL/2011 (IN ITA NO. 1703/DEL/2011) ASSESSMENT YEAR: 2002-03 SURENDER UPPAL 16, OLD SURVEY ROAD DEHRADUN. AAMPU3649M VS ACIT CENTRAL CIRCLE MEERUT. APPELLANT RESPONDENT ASSESSEE BY NONE REVENUE BY SH. S.S. RANA, CIT DR ORDER PER SHRI BHAVNESH SAINI, J.M. THIS ORDER SHALL DISPOSE OF CROSS OBJECTION FILED B Y THE ASSESSEE. ON 30/08/2018 MS. AESHA UPPAL, DAUGHTER OF THE ASSESSEE APPEARED AND FILED THE DEATH CERTIFICATE O F THE ASSESSEE AND INTIMATED THAT ASSESSEE HAS EXPIRED ON 24/10/20 12. LR OF THE ASSESSEE WAS NOT BROUGHT ON RECORD. MS. AESHA UPPAL BEING DAUGHTER OF THE ASSESSEE WAS DIRECTED TO TAKE STEPS ACCORDINGLY. THE APPEAL WAS ADJOURNED TO 15/11/2018 AND THEREAFT ER TO 22/01/2019. INTIMATION HAVE BEEN GIVEN THROUGH REG ISTERED POST FOR HEARING OF THE CROSS OBJECTION ON 22/01/2019. HOWEVER, NO LR DATE OF HEARING 22.01.2019 DATE OF PRONOUNCEMENT 23.01.2019 2 CO NO. 296/DEL/2 011 OF THE ASSESSEE APPEARED AND NO STEPS HAVE BEEN TAK EN TO BRING THE LR OF THE ASSESSEE ON RECORD. IN THE ABSENCE O F ANY STEPS TAKEN IN THIS REGARD, IT APPEARS LR OF THE ASSESSEE ARE NOT INTERESTED IN PROSECUTING THE CROSS OBJECTION. IN THIS VIEW OF THE MATTER, THE CROSS OBJECTION OF THE ASSESSEE IS DISM ISSED IN LIMINE WITH LIBERTY TO THE LR OF THE ASSESSEE TO BRING THE LRS ON RECORD AS PER LAW. REGISTRY MAY PUT UP THE CROSS OBJECTION T HEREAFTER FOR FURTHER CONSIDERATION. ACCORDINGLY, AT THIS STAGE THE CO OF THE ASSESSEE IS DISMISSED IN LIMINE. 2. IN THE RESULT, CO IS DISMISSED IN LIMINE WITH ABOVE DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23.01.2019 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI 3 CO NO. 296/DEL/2 011 DATE OF DICTATION 22/01/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 23/01/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS 23/01 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 23/01 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 23/01 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 23/01 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23/0 1 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER