Sh. Hemant Kumar Garg, Uttrakhand V. ITO, Rudrapur

ITA 1085/DEL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 52636 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 05-09-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 01-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SALIL MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C : NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A.NO. 1085/DEL/2011 ASSESSMENT YEAR : 2005-06 HEMANT KUMAR GARG, INDUSTRIAL AREA, RUDRAPUR, UTTARAKHAND. PAN : AFLPG7381N VS. ITO, RUDRAPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SALIL MISHRA, SR. DR O R D E R PER I.P. BANSAL, JUDICIAL MEMBER:- THIS IS AN APPEAL FILED BY THE ASSESSEE. IT IS DI RECTED AGAINST THE ORDER OF THE CIT(A), DATED 6 TH AUGUST, 2010 FOR ASSESSMENT YEAR 2005-06. EARLIER, THE APPEAL FILED BY THE ASSESSEE WAS FIXED ON 28 TH APRIL, 2011 WHENNONE WAS PRESENT ON BEHALF OF THE ASSESSEE. DI RECTION WAS GIVEN TO ISSUE NOTICE WHICH WAS SENT TO THE ASSESSEE ON 6 TH MAY, 2011 FIXING THE DATE OF HEARING ON 5 TH SEPTEMBER, 2011. HOWEVER, NO 5 TH SEPTEMBER, 2011 NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. IN THI S VIEW OF THE SITUATION, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTE RESTED IN PROSECUTING HIS APPEAL. CONSIDERING THESE FACTS AND KEEPING IN MIN D THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES AS WERE CONSIDERED BY THE TRIBUNAL IN CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL) AND M.P.HIGH COURT IN THE 2 CASE OF LATE TUKOJI RAO HOLKAR 223 ITR 480 (MP), WE TREAT THIS APPEAL AS UNADMITTED. 2. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. 3. THE ORDER PRONOUNCED IN THE OPEN COURT ON 05.09. 2011.. SD/- SD/- [SHAMIM YAHYA] [I.P. BANSAL] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 05.09.2010. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR, ITAT, DELHI BENCHES