Kulbir Singh, Haryana V. ACIT, Hisar

ITA 1293/DEL/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7317 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 08-08-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 08-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJAT KUMAR KUREEL
• Keywords: Condonation of delay

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI D BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO. 1293/DEL/2016 [ASSESSMENT YEAR: 2012-13] KULBIR SINGH, VS. ACIT, HISAR CIRCLE, S/O SH. DALIP SINGH, HISAR VPO HASANGARH TEHSIL BARWALA, DISTT. HISAR (PAN: BRKPS3712H) [APPELLANT] [RESPONDENT] ASSESSEE BY : NONE REVENUE BY : SH. RAJAT KUMAR KUREEL, SR. DR. ORDER PER H.S. SIDHU, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF THE LD. COMMISSIONER OF INCOME TAX [APPEALS], HISAR DATED 2 2.12.2015 PERTAINING TO ASSESSMENT YEAR 2012-13. 2. ASSESSEE HAS FILED THE AFORESAID APPEAL ON 08.03 .2016 AND AT THE TIME OF FILING OF THE APPEAL, THE REGISTRY HAS BRO UGHT TO THE NOTICE OF THE ASSESE, THE FOLLOWING DEFECTS TO BE RECTIFIED:- I) THE APPELLANT/RESPONDENT IS NOT CORRECTLY SHOWN IN THE APPEAL FORM; II) COL NO. 11 IN THE MEMO OF THE APPEAL NOT CO RRECTLY FILLED IN; III) APPEAL IS PRIMA FACIE TIME BARRED BY 15 DAYS A ND NO CONDONATION PETITION WAS FILED; AND IV) CHALLAN FILED IN MINOR HEAD 400 INSTEAD OF 300 WHICH IS NOT TREATED AS APPEAL FEES. 2 3. THE AFORESAID APPEAL CAME FOR HEARING BEFORE THE BENCH BY ISSUING THE NOTICE TO THE ASSESSEE THROUGH RPAD/ SPEED POST ON 04.4.2016 BEFORE THE BENCH. ON 5.5.2016 ON THE REQUEST OF THE ASSESEES COUNSEL THE CASE WAS ADJOURNED FOR 7.6.2016, 26.9.2016, 28. 11.2019 AND LASTLY ADJOURNED FOR 28.01.2020. IN RESPONSE TO THE SAME A SSESSEE NEITHER THE ASSESSEE/LD. AR OF THE ASSESSEE APPEARED NOR FILE D ANY APPLICATION FOR ADJOURNMENT. I FIND THAT LASTLY THE DIVISION BENCH HAS ADJOURNED THE CASE FOR 28.01.2020 I.E. FOR TODAY ON THE WRITTEN REQUEST DATED 28.11.2019 OF SH. MANOJ KUMAR, LD. AR OF THE ASSESS EE, BUT NONE APPEARED TODAY. 4. KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES O F THE PRESENT CASE AS EXPLAINED ABOVE, WE ARE OF THE VIEW THAT THE ASS ESSE IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE AND HAS NOT FILE D ANY APPLICATION FOR CONDONATION OF DELAY. THEREFORE, WE DISMISS THE AP PEAL FILED BY THE ASSESSSEE, BEING DEFECTIVE WITH THE LIBERTY TO THE ASSESSEE, IF SO ADVISED, MAY APPROACH THE TRIBUNAL, AFTER FILING THE APPLIC ATION FOR CONDONATION OF DELAY THAT WILL BE DECIDED, AS PER LAW. IN THE RESU LT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED BEING TIME BARRED/DEFECTI VE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE ORDER PRONOUNCED ON 03.02.2020. SD/- SD/- [PRASHANT MAHARISHI ] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:03-02-2020 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) ASST. REGISTRAR, 5. DR ITAT, NEW DELHI