Mool Chand, New Delhi V. ITO, New Delhi

ITA 1347/DEL/2017

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9067 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 02-11-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 05-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

1 ITA No. 1347/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA No. 1347/DEL/2017 [Assessment Year: 2012-13] Mool Chand, A-559, Gali No. 12, Bank Colony Road, Mandoli Extn,m Delhi-110093. PAN:ADAPC5253C Vs Income-tax Officer, Ward-56(5), New Delhi. APPELLANT RESPONDENT Assessee represented by None Department represented by Ms. Sarita Kumar, CIT DR Date of hearing 03.11.2022 Date of pronouncement 03.11.2022 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-19, New Delhi, dated 13.12.2016, raising following grounds of appeal, pertaining to the assessment year 2012-13. “1. That the assessment order passed by the Ld. AO deserves to be quashed since the same was: a) Passed without following the Principles of Natural Justice and without giving proper opportunity; and 2 ITA No. 1347/Del/2017 b) Passed without providing the documents collected at the back of the assessee despite the requests made by the assessee; and (c) Passed without application of mind and with biasness 2. That the CIT(Appeals) was not justified in adjudicating Ground No. 1 (Legal Ground) in casual manner. 3. That both the lower authorities were not justified in law as well as on facts in making and sustaining the addition of Rs. 1,10,21,000/- u/s 68 of the Income Tax Act, 1961. 4. That both the lower authorities were not justified in law as well as on facts in making and sustaining the addition of Rs. 3,40,188/- on account of AIR information. 5. That the appellant craves leave to add, amend, alter or withdraw any ground of appeal at the time of hearing with the permission of the Hon’ble ITAT, Delhi Bench.” 2. The Tribunal vide order-sheet entry dated 01.12.2021 has observed as under: “Ld. Counsel for the Assessee has submitted that Assessee has expired. Ld. Counsel is directed to file amended Form 236 and bring legal heirs on record. Hearing is adjourned to 08.02.2022. Both parties informed.” 3. However, neither any steps have been taken nor any request seeking time for bringing legal heirs on record is made. In the absence of such request we do not see any reason to keep this appeal pending. Hence, the appeal is hereby dismissed. However liberty is granted for approaching the Tribunal for restoration of appeal by legal heirs. Grounds raised in this appeal are dismissed. 3 ITA No. 1347/Del/2017 4. Appeal of the assessee is dismissed. Order pronounced in open court during the course of hearing on 3rd November, 2022. Sd/- Sd/- (NARENDRA KUMAR BILLAIYA) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI