Anita Garg, New Delhi V. ACIT CIRCLE-32(1), New Delhi

ITA 1141/DEL/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3478 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 19-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 68

Judgement Text

I.T.A. No. 1141/Del/2020 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं./I.T.A No. 1141/Del/2020 िनधाᭅरणवषᭅ/Assessment Year: 2011-12 Anita Garg, C/o. Bishamber sahai & Sons, A-10, Naraina Vihar, New Delhi – 110 028. बनाम Vs. ACIT, Circle : 32 (1) New Delhi. PAN No. AAPPG1336G अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : N o n e; राज᭭वकᳱओरसे /Revenue by : Shri Om Parkash, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing: 10/03/2022 उ᳃ोषणाकᳱतारीख/Pronouncement on : 28/04/2022 आदेश /O R D E R PER C. N. PRASAD, J.M. : 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-35, New Delhi, [hereinafter referred to CIT (Appeals)] dated 28.03.2019 for the assessment year 2011-12. I.T.A. No. 1141/Del/2020 2 2. The assessee challenged the order of the ld. CIT (Appeals) since sustaining the addition made under Section 68 of the Income Tax Act, 1961 (the Act). Notice issued by the Registry by Speed Post has been served on the assessee as the acknowledgment was placed on record. In spite of service of notice, none appeared on behalf of the assessee nor any adjournment application is moved. On verification of the record before me it is noticed that the appeal was filed without enclosing Form No. 35 and the grounds of appeal filed before the ld. CIT (Appeals). It is also noticed that copy of assessment order is not filed along with appeal. Further the appeal is time-barred by 296 days and there is no petition filed by the assessee for condonation of delay. Affidavit filed by the assessee is very vague and not supported by any documentary evidence on the contentions raised on the depositions made in the affidavit. All these defects have not been removed by the assessee. Since the assessee is not coming forward to prosecute its appeal in spite of service of notice, this appeal is dismissed in limine as all these defects were not rectified by the assessee. 3. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on : 28/04/2022. Sd/- ( C. N. PRASAD ) JUDICIAL MEMBER Dated : 28/04/2022. *MEHTA* Copy forwarded to 1. Appellant; 2. Respondent; I.T.A. No. 1141/Del/2020 3 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 25.04.2022 Date on which the typed draft is placed before the dictating member 26.04.2022 Date on which the typed draft is placed before the other member 28.04.2022 Date on which the approved draft comes to the Sr. PS/ PS 28.04.2022 Date on which the fair order is placed before the dictating member for pronouncement 28.04.2022 Date on which the fair order comes back to the Sr. PS/ PS 28.04.2022 Date on which the final order is uploaded on the website of ITAT 28.04.2022 Date on which the file goes to the Bench Clerk 28.04.2022 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order