Shri Kamlesh Kumar Agarwal through Legal Heir Smt. Lakshmi Agarwal, New Delhi V. ITO, Ghaziabad

ITA 1057/DEL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3230 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 24-07-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 23-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B R MISHRA
• Keywords: Assessment record

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO.1057/DEL/2017 ASSESSMENT YEAR : 2008-09 KAMLESH KUMAR AGARWAL THROUGH LEGAL HEIR SMT. LAKSHMI AGARWAL, C/O. M/S. RRA TAXINDIA, D-28, SOUTH EXTENSION PART-1, NEW DELHI. VS. ITO, WARD 1(3), GHAZIABAD. PAN : AASPK0932H (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI B. R. MISHRA, SR.DR DATE OF HEARING : 15-02-2018 DATE OF PRONOUNCEMENT : 20-02-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 06.12.2016 OF CIT(A), GHAZIABAD RELATING TO ASSESSM ENT YEAR 2008-09. 2. THIS APPEAL WAS FIXED FOR A NUMBER OF TIMES AND WAS GETTING ADJOURNED FROM TIME TO TIME AT THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE. THE CASE WAS FIXED FOR HEARING ON 20.12.2017 AND AT THE REQU EST OF THE LD. COUNSEL FOR THE ASSESSEE THE CASE WAS ADJOURNED TO 21.12.2017. ON 21.12.2017, LD. DR WAS REQUIRED TO PRODUCE THE ASSESSMENT RECORDS AND ACCO RDINGLY THE CASE WAS ADJOURNED TO 15.02.2018. HOWEVER, WHEN THE NAME OF THE ASSESSEE WAS CALLED ON 15.02.2018 NONE APPEARED ON BEHALF OF THE ASSESS EE NOR ANY PETITION SEEKING ADJOURNMENT OF THE CASE WAS FILED. IN VIEW OF THE ABOVE, I AM OF THE CONSIDERED 2 ITA NO.1057/DEL/2017 OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROS ECUTING THE APPEAL FILED BY HIM. THEREFORE, FOLLOWING THE DECISION OF THE TRIBUNAL I N THE CASE OF MULTIPLAN (INDIA) (P) LTD. REPORTED IN 38 ITD 320 AND THE DEC ISION OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HO LKAR REPORTED IN 223 ITR 480 (MP), THE APPEAL FILED BY THE ASSESSEE IS DISMI SSED IN-LIMINE. HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATION CAN SATISFY THE BENCH FOR SUCH NON- APPEARANCE ON THE DATE OF HEARING, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THE ORDER. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 20 TH FEBRUARY, 2018. SD/- (R. K. PANDA) ACCOUNTANT MEMBER DATED: 20-02-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI