Rakesh Kumar, New Delhi V. ITO ward-72(4), New Delhi

ITA 1673/DEL/2019

• Counselvise Citation: [2020] 129 COUNSELVISE.COM (IT) 9881 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 28-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 1673/DEL/2019 [ASSESSMENT YEAR: 2015-16] RAKESH KUMAR, VS. ITO, WARD-72(4), A-104, LOVELY HOME APARTMENT, NEW DELHI PLOT 5, SECTOR-5, DWARKA, NEW DELHI 75 (PAN: AAFPK2924C) [APPELLANT] [RESPONDENT] ASSESSEE BY: NONE REVENUE BY : SH. MANOJ KUMAR GUPTA, SR. DR. ORDER THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE LD. COMMISSIONER OF INCOME TAX [APPEALS]-21, NEW DELHI DATED 31.12.2018 PERTAINING TO ASSESSMENT YEAR 2015-16. 2. ASSESSEE HAS FILED THE PRESENT APPEAL ON 28.2.20 19 AND THE REGISTRY HAS ISSUED THE DEFECT MEMO ON 22.3.2019 ME NTIONING THEREIN THAT (I) GROUNDS OF APPEAL BEFORE CIT(A) NOT FILE D AND (II) APPEAL FEE NOT FILED AS OTHERS IN DETAILS OF PAYMENT WHICH IS NOT TREATED AS APPEAL FEES. INSPITE OF THE AFORESAID DEFECT MEMO, ASSESSEE HAS NOT REMOVED THE DEFECTS, TILL DATE. 3. EARLIER THE AFORESAID APPEAL CAME UP FOR HEARING BEFORE THE BENCH ON 06.8.2019 BY ISSUING THE RPAD TO THE ASSESSEE AN D IN RESPONSE TO THE SAME, ASSESSEE FILED THE WRITTEN REQUEST FOR ADJOUR NMENT TO REMOVE THE DEFECT AND FILE THE NECESSARY PAPERS IN THE REGISTR Y AND ACCORDINGLY, THE BENCH ADJOURN THE CASE FOR 25.9.2019 AND ISSUED RAP D TO THE ASSESSEE FOR HEARING ON 25.9.2019. IN RESPONSE TO THE SAME NON-APPEARED ON BEHALF OF THE ASSESSEE NOR FILED ANY ADJOURNMENT AN D NOR REMOVE THE DEFECT IN DISPUTE AS MENTIONED ABOVE. THE BENCH AGA IN ADJOURN THE MATTER FOR 06.01.2020 I.E. TODAY BY ISSUING THE RPA D TO THE ASSESSEE ON 2 THE ADDRESS GIVEN BY THE ASSESSEE IN FORM NO. 36. IN RESPONSE TO THE SAME, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR F ILED ANY ADJOURNMENT APPLICATION NOR REMOVE ANY DEFECT AS COMMUNICATED TO THE ASSESSEE. I N VIEW THE FACTS AND CIRCUMSTANCES OF THE PRESENT CA SE, I AM OF THE VIEW THAT NO USEFUL PURPOSE WOULD BE SERVED TO ISSU E NOTICE AGAIN AND AGAIN TO THE ASSESSEE, THEREFORE, I AM DECIDIN G THE PRESENT APPEAL EXPARTE QUA ASSESSEE. 4. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, I AM OF THE CONSIDERED VIEW THAT ASSESSEE IS NOT INTE RESTED TO PROSECUTE THE MATTER IN DISPUTE AND ALSO NOT INTERESTED TO REMOVE THE DEFECT AS POINTED OUT BY THE REGISTRY. THEREFORE, I HAVE NO OTHER OP TION, EXCEPT TO DISMISS THE APPEAL OF THE ASSESSEE BEING DEFECTIVE ON ACCO UNT OF (I) GROUNDS OF APPEAL BEFORE CIT(A) NOT FILED AND (II) APPEAL FE E NOT FILED AS OTHERS IN DETAILS OF PAYMENT WHICH IS NOT TREATED AS APPEAL F EES. HOWEVER, IN THE INTEREST OF JUSTICE, I AM GIVING THE LIBERTY TO FIL E THE REQUISITE APPLICATION FOR RECALLING THE THIS ORDER, AS PER LAW, AFTER REM OVING THE DEFECTS AS POINTED OUT BY THE REGISTRY, WHICH WILL BE DECIDED IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED BEING DEFECTIVE. THE ORDER PRONOUNCED ON 06.01.2020. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATED: 06-01-2020 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) ASST. REGISTRAR, 5. DR ITAT, NEW DELHI