Gurmeet Singh Sawhney, New Delhi V. ACIT, New Delhi

ITA 1664/DEL/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6588 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 29-02-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 20-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRAVAN GOTRU

Judgement Text

ITA NO. 1664/DEL/2014 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. NO. 1664/DEL/2014 A.Y. : 2008-09 SH. GURMEET SINGH SAWHNEY C/O SH. RAKESH CHADHA, CA E-95/2, NARAINA VIHAR, NEW DELHI (PAN:BNFPS3161M) VS ACIT, CENTRAL CIRCLE - 11, NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. SHRAVAN GOTRU, SR. DR DATE OF HEARING: 29.02.2016 DATE OF ORDER : 01-03-2016 ORDER PER H.S. SIDHU : JM THIS APPEAL IS FILED BY THE ASSESSEE IS DIRECTED AG AINST THE ORDER DATED 17.10.2011 OF THE LD. CIT(A)-XXXI, NEW DELHI RELEVANT TO ASSESSMENT YEAR 2008-09. 2. THE ASSESSEE HAS FILED THE PRESENT APPEAL WHICH IS TIME BARRED BY 811 DAYS. NO DOUBT THAT ASSESSEE HAS FILED THE C ONDONATION OF DELAY EXPLAINING THE REASONS FOR DELAY, BUT IN SPITE O F RPAD ISSUED TO THE ASSESSEE FOR HEARING ON 29.2.2016, NEITHER THE ASSESSEE NOR HIS AUTHORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILED ANY APPLICATION FOR ADJOURNMENT. IT IS THU S INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF HIS APPE AL. 3. 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. 1664/DEL/2014 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. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISM ISSED IN LIMINE. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 01-03-2016 . SD/- SD/- [PRASHANT MAHARISHI] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER SRBHATNAGAR DATE: 01-03-2016 COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES ITA NO. 1664/DEL/2014 3