Mrs. Veena Talwar, New Delhi V. ACIT, New Delhi

ITA 1820/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3954 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 03-05-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 27-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRAV GOTRU

Judgement Text

ITA NO. 1820/DEL/2014 (ASSESSMENT YEAR: 20085 - 09) VEENA TALWAR,VS. ACIT 1 | PA GE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO. 1820/DEL/2014 (ASSESSMENT YEAR: 20085 - 09) VEENA TALWAR, B - 101, DEFENCE COLONY, NEW DELHI PAN:AABPT6171C VS. ACIT, CIRCLE - 32(1), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY: SHRI SHRAV GOTRU, SR. DR DATE OF HEARING 17/08/2017 DATE OF PRONOUNCEMENT 1 0 /10/2017 O R D E R PER PRASHANT MAHARISHI , A. M. 1. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A) - XIX, NEW DELHI DATED 23/12/2013 FOR AY 2008 - 09. 2. AT THE TIME OF HEARING FIXED IN THIS CASE TODAY I.E. ON 17/08/2017 , NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR HAS SHE FILED ANY APPLICATION SEEKING ADJOURNMENT. ON NONE OF THE EARLIER THREE DATES THE ASSESSEE REMAINED PRESENT. IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING THIS APPEAL BEFORE THE TRIBUNAL. THE HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B. N. BHATTACHARJEE & ANR. 118 ITR 461 (SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT AND THE LAW DOES NOT HELP A SLEEPING LITIGANT. HENCE, THE ASSESSEE'S APPEAL IS LIABLE TO BE DISMISSED AS UN - ADMITTED. WE, T HEREFORE, RELYING UPON THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), DISMISS THE APPEAL OF THE ASSESSEE FOR NON - APPEARANCE. ITA NO. 1820/DEL/2014 (ASSESSMENT YEAR: 20085 - 09) VEENA TALWAR,VS. ACIT 2 | PA GE 3. WE, FURTHER, MAKE IT CLEAR THAT IF THE ASSESSEE IS ADVISED TO MOVE APPR OPRIATE APPLICATION TO RECALL THIS ORDER, THEN HE IS AT LIBERTY TO DO SO FOR JUST CAUSE AND THE TRIBUNAL MAY DECIDE IN ACCORDANCE TO LAW. 4. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 1 0 . 10.2017. - S D / - - S D / - (H.S.SIDHU) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 0 /10/2017 A K KEOT COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI