Dinesh Kumar, New Delhi V. ITO, Ward- 22(3), New Delhi

ITA 1265/DEL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8125 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 22-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH G, NEW DELHI BEFORE : SHRI K.N. CHARY, JUDICIAL MEMBER AND SHRI M.L. MEENA, ACCOUNTANT MEMBER ITA NO. 1265/DEL/2018 ASSESSMENT YEAR: 2008-09 DINESH KUMAR, C - 253, TANKI ROAD, HARSH VIHAR, NEW DELHI. PAN- AZUPS 0042D (APPELLANT) VS. INCOME - TAX OFICER, WARD 15(3), NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. S.L. ANURAGI, SR. DR ORDER PER DR. M.L. MEENA, A.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)- 10, NEW DELHI DATED 29.03.2017 FOR THE ASSESSMENT Y EAR 2008-09. 2. NONE WAS PRESENT ON BEHALF OF THE APPELLANT DESP ITE THE DATE OF HEARING WAS ADJOURNED TO 26.12.2018 ON THE WRITTEN REQUEST OF ASSESSEES COUNSEL SHRI AJIT KUMAR JHA. NO ADJOURNMENT REQUEST HAS COME ON RECORD BEFORE US. THEREFORE, IT CAN BE SAFELY INFERRED THAT THE ASSES SEE IS NOT SERIOUS IN PURSUING ITS APPEAL. OUR THIS VIEW FURTHER STANDS GARNISHED FROM THE WRITTEN APPLICATION DATED 26.12.2018 OF ASSESSEES COUNSEL TO THE EFFEC T THAT NO INSTRUCTION HAS BEEN GIVEN BY THE ASSESSEE TO HIM TO PROSECUTE THE APPEAL EVEN AFTER SO MANY DATE OF HEARING 26.12.2018 DATE OF PRONOUNCEMENT 27.12.2018 ITA NO. 1265/DEL/2018 2 CALLS MADE TO THE ASSESSEE. IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMI NE. SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI PLAN INDIA (P) L TD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. BEFORE PARTING, WE THINK IT APPROPRIATE TO ADD T HAT IN CASE THE ASSESSEE IS ABLE TO SHOW REASONABLE CAUSE FOR NON-REPRESENTA TION ON THE DATE OF HEARING, THEN IT MAY, IF SO ADVISED, PRAY FOR RECAL L OF THIS ORDER AND DECISION ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED, AS INDICATED ABOVE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 27.12.2018 . SD/- SD/- (K.N. CHARY) (DR. M.L . MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI