Raj Kumar, New Delhi V. ITO, New Delhi

ITA 1215/DEL/2011

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3049 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 14-06-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 08-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ATIQ AHMAD SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH F FF F : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, PRESIDENT PRESIDENT PRESIDENT PRESIDENT AND AND AND AND SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA ITAITA ITA NO NONO NO . .. . 1215/DEL/2011 1215/DEL/2011 1215/DEL/2011 1215/DEL/2011 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2006 2006 2006 2006 - -- - 07 0707 07 SHRI RAJ KUMAR, SHRI RAJ KUMAR, SHRI RAJ KUMAR, SHRI RAJ KUMAR, PROP. OF AJAY AUDIO VIDEO, PROP. OF AJAY AUDIO VIDEO, PROP. OF AJAY AUDIO VIDEO, PROP. OF AJAY AUDIO VIDEO, 1/9544, MAIN 1/9544, MAIN 1/9544, MAIN 1/9544, MAIN BABARPUR ROAD, BABARPUR ROAD, BABARPUR ROAD, BABARPUR ROAD, SHIVAJI PARK, SHIVAJI PARK, SHIVAJI PARK, SHIVAJI PARK, SHAHDARA, SHAHDARA, SHAHDARA, SHAHDARA, DELHI DELHI DELHI DELHI 110 032. 110 032. 110 032. 110 032. PAN : AEVPK3138C. PAN : AEVPK3138C. PAN : AEVPK3138C. PAN : AEVPK3138C. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -34(2), 34(2), 34(2), 34(2), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI ATIQ AHMAD, SENIOR DR. DATE OF HEARING : 11.12.2017 11.12.2017 11.12.2017 11.12.2017 DATE OF PRONOUNCEMENT : 11.12.2017 11.12.2017 11.12.2017 11.12.2017 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PRESIDENT PRESIDENT PRESIDENT PRESIDENT : :: :- -- - THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2006-07 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-XXVII, NEW DELHI DATED 27 TH AUGUST, 2010. 2. AT THE TIME OF HEARING BEFORE US, NOBODY APPEARE D ON BEHALF OF THE ASSESSEE-APPELLANT. ON THE LAST OCCASION I.E. ON 12 TH SEPTEMBER, 2017, THE MATTER WAS ADJOURNED FOR 11.12.2017 AT TH E WRITTEN REQUEST OF THE ASSESSEES COUNSEL AND BOTH THE PARTIES WERE INFORMED IN THE OPEN COURT OF THE NEXT DATE OF HEARING. ON MANY EA RLIER OCCASIONS ALSO I.E., ON 05.05.2011, 23.09.2011, 22.08.2012, 27.04. 2015, 11.08.2015, 08.10.2015, 12.02.2016, 06.06.2016, 10.01.2017, 29. 03.2017, 14.06.2017, 21.06.2017, 03.08.2017 AND 08.08.2017, THE HEARING WAS ADJOURNED AT THE REQUEST OF THE ASSESSEES COUNSEL. ITA-1215/DEL/2011 2 3. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. WHILE T AKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD. [1991] 38 ITD 3 20 (DELHI). ACCORDINGLY, WE DISMISS THE ASSESSEES APPEAL IN LIMINE . 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON 11.12.2017 . SD/- SD/- (CHANDRA MOHAN GARG (CHANDRA MOHAN GARG (CHANDRA MOHAN GARG (CHANDRA MOHAN GARG ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI RAJ KUMAR, SHRI RAJ KUMAR, SHRI RAJ KUMAR, SHRI RAJ KUMAR, PROP. OF AJAY AUDIO VIDEO PROP. OF AJAY AUDIO VIDEO PROP. OF AJAY AUDIO VIDEO PROP. OF AJAY AUDIO VIDEO, ,, , 1/9544, MAIN BABARPUR ROAD, SHIVAJI PARK, 1/9544, MAIN BABARPUR ROAD, SHIVAJI PARK, 1/9544, MAIN BABARPUR ROAD, SHIVAJI PARK, 1/9544, MAIN BABARPUR ROAD, SHIVAJI PARK, SHAHDARA, DELHI SHAHDARA, DELHI SHAHDARA, DELHI SHAHDARA, DELHI 110 032. 110 032. 110 032. 110 032. 2. RESPONDENT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -34(2), NEW DELHI. 34(2), NEW DELHI. 34(2), NEW DELHI. 34(2), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR