Abdul Hakeem, Aligarh V. ITO Ward -1, , Bulandshehar

ITA 1131/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4417 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 11-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 147; 144; 10; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.1131/DEL/2019 Assessment Year 2009-10 Shri Abdul Hakeem, R.K. Gupta, Advocate, Gali No.1, Niranjanpuri, Ramghat Road, Aligarh. v. ITO, Ward-I, Bulandshahr. TAN/PAN: APBPH8450F (Appellant) (Respondent) Appellant by: None Respondent by: Shri Kanav Bali, Sr. DR Date of hearing: 04 08 2022 Date of pronouncement: 22 08 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: Th e cap tio n ed ap peal h as b een fil ed b y th e Assessee ag ain st th e o rd er o f th e C o mmiss io n er o f In co me T ax (Ap p eals), Al ig arh [‘CIT(A)’ in sh o rt] d ated 3 0 .1 0 .2 0 17 arisin g fro m th e assess men t o rd er d ated 0 9 .1 2.2 0 1 6 p assed by th e Assess in g Officer (AO) u n d er Sectio n 1 4 4 r.w. Se ct io n 1 4 7 o f th e In co me Tax Act, 1 9 6 1 (th e Act) co n cern in g AY 20 0 9-1 0 . 2 . Th e assesse e h as ch all en g ed th e a ctio n o f th e CIT( A) in co n firmin g th e ad d itio n s o f Rs.1 0 ,1 9 ,1 0 0 /- o n acco unt o f cash d ep o sits. I.T.A. No.1131/Del/2019 2 3 . We n o tice th at th e assess ee h as fil ed th e ap p eal b e l ated ly wh ere th e n u mb er o f d ay s d el ay ed h as n o t b een sp ec ified . Th e d elay in o u r u nderstan d in g is ab o u t 1 4 mo n th s 1 0 d ay s. No ex p lan atio n wo rth th e n ame h as b een p ro v id ed to ju stify th e d elay . It is tr it e th at t h e lit ig an t i s ex p ected to p erfo rm i ts d u ties d ilig en t ly an d wit h co mmi tmen t. T h e co n d on atio n o f d el ay is ex cep tio n an d sh o u ld n o t b e u sed a s an an t ic ip ated b en efit . Th e d elay in th e in st an t case is v ery lo n g fo r wh ich no ju sti fi ca tio n is av ail ab le o n reco rd . In th e ab sence o f an y reaso n abil ity o f ex p lan atio n to war d s d elay , it is d ifficu l t fo r th e T rib u n al to co n d on e th e d elay ho wso ev er lib eral an d p rag mati c view is ad o p ted . In th e ma tt er o f co n d o natio n o f d elay , t h e assesse e can n o t escap e th e b u rd en to p roo f wh ich h as n o t b een d isch arg ed in th e in st an t case . 4 . At a firs t g l an ce o f th e asses sme n t o rd er an d the first ap p ella te o rd er, i t is s een th a t th e as sessee is a h ab itu a l d e fau l ter an d h as n eith er ca red to att en d b efo re th e Assess ing Officer n o r b efo re th e CIT(A) in to ta l d isreg ard o f th e st atu tory n o tices . Th e assesse e h as si mp ly fi led th e ap p ea l b e fo re th e CIT( A) an d h as g o n e in slu mb er. Th e same is th e c ase b efo re th e ITAT. Desp ite sev eral n o ti ces th e assesse e h as n o t ap p eared b efo re th e Trib u n al to p rov e its case. Th e Ho n ’b le Gu jarat Hig h Co u rt has tak en a v ery stern v iew ag ain st th e as sesse e wh ere th e assess ee h as fai led to ap p ear b efo re b o th th e Rev en u e Au th o rities , i.e ., Assessin g Officer an d CIT(A) an d d eclin ed to g ran t an y reli ef to su ch ch ro n ic d efau l ter. A referen ce ma y b e mad e to th e ju d g men t ren d ered in th e ca s e o f P CIT vs . Ash o kji Ch a n d ji Th a ko r in R /Ta x Ap p ea l No .7 1 0 to 7 1 7 o f 2 0 18 ju d g men t d a ted 1 7 .0 6 .201 8 . I.T.A. No.1131/Del/2019 3 5 . In th e to tali ty o f th e circu ms tan ce s an d h av in g regard to co n d u ct o f th e ass essee , we d ecl in e t o en terta in the req u est o f th e assesse e fo r co n d on atio n o f d e lay . T h e ap p eal o f the a ssessee is th u s d ismiss ed a t t h e th resh o ld as in a d miss ib le . 4 . In th e resu l t, th e a p p eal o f th e asses s ee is d ismissed ex- p a rte. Order pronounced in the open Court on 22/08/2022. Sd/- Sd/- [CHANDRA MOHAN GARG] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /07/2022 Prabhat