Virendra Mohan Uniyal, Dehradun V. ITO, Dehradun

ITA 1634/DEL/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6810 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 16-02-2016
• Assessment Year: 2001-2002
• Appeal Filed On: 09-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO. 1634/DEL/2012 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH H, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. NO. 1634/DEL/2012 A.Y. : 2001-02 VIRENDER MOHAN UNIYAL, 132, JHANDA MOHALLA, DEHRADUN, UTTARAKHAND (PAN: AAFPU8806P) VS INCOME TAX OFFICER, WARD 1(2), INCOME TAX OFFICE, SUBHASH ROAD, DEHRADUN-248001 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. SARABJEET SINGH, SR. DR DATE OF HEARING: 16.02.2016 DATE OF ORDER : 16.02.2016 ORDER PER H.S. SIDHU : JM THIS APPEAL IS FILED BY THE ASSESSEE IS DIRECTED AG AINST THE ORDER DATED 18.1.2012 OF THE LD. CIT(A)-II, DEHRADU N RELEVANT TO ASSESSMENT YEAR 2001-02. 2. IN THIS CASE THE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING BY REGD. AD POST FOR TODAY I.E. 16.02.2016 AT THE AD DRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10. 3. ON 16.02.2016, NEITHER THE ASSESSEE NOR HIS AUTHO RISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILED ANY APPLICATION FOR ADJOURNMENT IT IS THUS INFERRED THA T THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF HIS APPEAL. 4. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOL LOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INC LUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADESH HIGH COURTS DECISION IN ESTATE OF LATE TUKOJ IRAO HOLKAR VS. ITA NO. 1634/DEL/2012 2 CWT; 223 ITR 480 (MP), WE TREAT THIS APPEAL AS UNADMI TTED AND DISMISS THE SAME. WE MAY LIKE TO CLARIFY THAT SUBSE QUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PUR POSE OF ADJUDICATION OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISM ISSED IN LIMINE. 6. ORDER PRONOUNCED IN THE OPEN COURT ON 16.02.2016 . SD/- SD/- [O.P. KANT] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER SRBHATNAGAR DATE: 16.02.2016 COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES