Mrs. Saroj Gupta, New Delhi V. ACIT, New Delhi

ITA 1616/DEL/2013

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3609 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 25-04-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 19-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH - G, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADI N. MISHRA, ACCOUNTANT MEMBER ITA NOS. 1614, 1615, 1616, 1617/DEL/2013 AYS: 2002-03, 2003-04, 2006-07,2007-08 MRS. SAROJ GUPTA VS. ACIT 215, GULMOHAR ENCLAVE CENTRAL CIRCLE-9 NEW DELHI 110 049 NEW DELHI. PAN AAPPG3976N (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI NIRAJ BANSAL, SR. DR PER ANADI N. MISHRA, ACCOUNTANT MEMBER ORDER THESE ARE APPEALS FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF LD.CIT(A)- XXXII, NEW DELHI DT. 19.11.2012 FOR THE ASSESSMENT YEARS 2002-03, 2003-04, 2006-07, 2007-08 CONFIRMING AN ASSESSMENT ORDER U/S 143(3) OF THE INCOME TAX ACT, 1961. HOWE VER, AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSE E. THE APPEALS WERE PASSED OVER. DESPITE THE SAME, IN THE SECOND ROUND ALSO NO ONE WAS PRESENT. 2. A PERUSAL OF THE RECORD SHOWS THAT THE DATE OF H EARING WAS INTIMATED TO THE ASSESSEE. DESPITE THE SAME NEITHE R ANYONE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVE D. FROM THE ABOVE ITA NOS. 1614, 1615, 1616, 1617/DEL/2013 PAGE 2 OF 2 IT IS EVIDENT THAT THE ASSESSEE IS NOT INTERESTED I N THE PROSECUTION OF APPEAL. SHRI NIRAJ BANSAL,SR. DR APPEARED FOR THE R EVENUE. 3. CONSIDERING THE FACTS AND KEEPING IN VIEW THE PR OVISIONS OF ORDER V RULE 19A OF THE INCOME-TAX APPELLATE TRIBUNAL RUL ES, AS WERE CONSIDERED IN THE CASES OF CIT VS. MULTIPLAN (INDIA ) PVT. LTD., 38 ITD 320 (DEL); AND LATE TUKOJI RAO HOLKAR, 223 ITR 480 (MP) , WE DISMISS THIS APPEAL FILED BY THE ASSESSEE. THE ASSESSEE, IF SO A DVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS OR DER AND EXPLAINING THE REASONS FOR NON-COMPLIANCE ETC. AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS ETC., THEN THIS ORDER SHALL BE RECALLED . 4. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT O N THE DATE OF HEARING ITSELF I.E. ON 25 TH APRIL, 2017. SD/- SD/- (H.S. SIDHU ) ( ANADI N. MISHRA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 25 TH APRIL, 2017 *VEENA* COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. PRINCIPAL CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR