ACIT CC-18, V. Neena Hardeep Singh,

ITA 1421/DEL/2008

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3631 (ITAT-DELHI)
• Duration Of Justice: 8 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 03-04-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 15-04-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. NO. 1421 /DEL/20 08 A.Y. 2004 - 05 ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-18, ROOM NO. 327, ARA CENTRE, E-2 JHANDEWALAN EXTN., NEW DELHI VS. MRS. NEENA HARDEEP SINGH, L-5, HAUZ KHAS ENCLAVE, NEW DELHI (PAN: ACFPS6984G) (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) AND C.O. NO. 26/DEL/2009 (IN I.T.A. NO. 1421/DEL/2008 A.Y. 2004 - 05 MRS. NEENA HARDEEP SINGH, L-5, HAUZ KHAS ENCLAVE, NEW DELHI (PAN: ACFPS6984G) VS. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-18, ROOM NO. 327, ARA CENTRE, E-2 JHANDEWALAN EXTN., NEW DELHI (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) DEPARTMENT BY : NONE ASSESSEE BY : SH. R OHIT GARG, ADV. ORDER ORDER ORDER ORDER PER H.S. SIDHU, JM: PER H.S. SIDHU, JM: PER H.S. SIDHU, JM: PER H.S. SIDHU, JM: THE REVENUE HAS FILED THIS APPEAL AGAINST THE IMP UGNED ORDER DATED 23.1.2008 PASSED BY THE LD. CIT(A)-III, DELHI AND ASSESSEE HAS FILED THE CROSS OBJECTION RELEVANT TO ASSESSMENT YEAR 2004-05. 2 2. AFTER PERUSING THE RECORDS, WE FIND THAT EARLIER THE BENCH VIDE ORDER SHEET DATED 09.3.2016 POINTED THE DEFECT TO THE LD. DEPAR TMENTAL REPRESENTATIVE AND DIRECTED HIM TO FILE THE APPLICATION FOR CONDON ATION OF DELAY AND ON THE REQUEST OF THE LD. DR THE CASE WAS ADJOURNED FOR 21 .6.2016. ON 21.6.2016 THE REGISTRY OFFICE HAS ALSO ISSUED DEFECT MEMO TO THE REVENUE FOR DELAY OF 23 DAYS IN FILLING THE PRESENT APPEAL AND REQUESTED FOR FIL ING THE APPLICATION FOR CONDONATION OF DELAY AND THE CASE WAS ADJOURNED MAN Y TIMES I.E. FOR 26.7.2016; 20.10.2016; 12.1.2017 AND LASTLY FOR TOD AY I.E. ON 03.04.2017. TODAY I.E. 03.4.2017, WE FIND THAT NOBODY APPEARED FROM THE SIDE OF THE DEPARTMENT AND ALSO HAS NOT FILED ANY APPLICATION F OR CONDONATION OF DELAY. 3. KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES AS EXPLAINED ABOVE, WE ARE OF THE VIEW THAT NO USEFUL PURPOSE WOULD BE SER VED TO ADJOURN THIS APPEAL AGAIN AND AGAIN, THEREFORE, WE ARE DISMISSING THE P RESENT APPEAL BEING TIME BARRED AS WELL AS NON-PROSECUTION. BUT IN THE INTE REST OF JUSTICE, WE ARE GIVING THE LIBERTY TO THE REVENUE, IF SO ADVISED, CAN MOVE AN APPLICATION FOR RECALLING THIS ORDER, AFTER FILING THE APPLICATION FOR CONDON ATION OF DELAY AND THAT WILL BE DECIDED, AS PER RULES. ACCORDINGLY, THE REVENUES A PPEAL IS DISMISSED. 4. WITH REGARD TO ASSESSEES CROSS OBJECTION IS CON CERNED, LD. COUNSEL OF THE ASSESSEE HAS STATED THAT IF THIS BENCH RECALL T HIS ORDER FOR DISMISSING THE PRESENT REVENUES APPEAL FOR NON-PROSECUTION AND BE ING TIME BARRED, THE ASSESSES CROSS OBJECTION MAY ALSO BE REVIVED ACCOR DINGLY. 5. KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES O F THE PRESENT CASE, WE ARE OF THE VIEW THAT THE AFORESAID REQUEST OF THE LD. C OUNSEL FOR THE ASSESSEE IS QUITE GENUINE, HENCE, THE SAME IS ACCEPTED AND WE ORDER THAT AS AND WHEN THE REVENUE FILED THE APPLICATION FOR RECALLING THIS OR DER OF THE TRIBUNAL, AFTER FILING 3 THE APPLICATION FOR CONDONATION OF DELAY AND BENCH RECALLED THIS ORDER, THEN THE ASSESSEES CROSS OBJECTION SHALL STAND AUTOMATICAL LY REVIVED. 6. IN THE RESULT, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED FOR NON- PROSECUTION AS WELL AS BEING TIME BARRED AND CROSS OBJECTION FILED BY THE ASSESSEE IS DISPOSED OF IN THE AFORESAID MANNER. ORDER PRONOUNCED IN THE OPEN COURT ON 03/04/2017. S SS SD DD D/ // /- -- - S SS SD DD D/ // /- -- - [PRASHANT MAHARISHI] [PRASHANT MAHARISHI] [PRASHANT MAHARISHI] [PRASHANT MAHARISHI] [ [[ [H.S. SIDHU H.S. SIDHU H.S. SIDHU H.S. SIDHU] ]] ] ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER DATE 03/04/2017 SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES