Om Prakash Gupta, New Delhi V. ACIT, New Delhi

ITA 1840/DEL/2013

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5549 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 07-06-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 01-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NAINA SOIN KAPIL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBE R & SHRI M.L. MEENA, ACCOUNTANT MEMBER ITA NO. 1840/DEL/2013 ASSESSMENT YEAR: 2007-08 OM PRAKASH GUPTA 26, JOR BAGH, NEW DELHI. AAAHO4524R VS ACIT CIRCLE 31(1) NEW DELHI. APPELLANT RESPONDENT ASSESSEE BY NONE REVENUE BY MS. NAINA SOIN KAPIL, SR. DR ORDER PER SHRI BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. CIT(APPEALS)-XXVI, NEW DELHI DATED 24.01.201 3 FOR AY 2007-08. 2. ON THE LAST DATE OF HEARING, APPEAL WAS ADJOURNE D ON THE REQUEST OF LD. COUNSEL FOR ASSESSEE. LAST OPPORTUN ITY WAS ALSO GIVEN FOR TODAY. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. IT, THEREFOR E, APPEARS ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. T HEREFORE, APPEAL OF ASSESSEE IS LIABLE TO BE DISMISSED UN-ADMITTEDLY . WE FIND DATE OF HEARING 06.11.2018 DATE OF PRONOUNCEMENT 06.11.2018 2 ITA NO. 1840/DEL /2013 SUPPORT FROM THE DECISION IN COMMISSIONER OF INCOME -TAX VS MULTIPLAN INDIA (P) LTD.: 38 ITD 320(DEL), WHEREIN THERE WAS NO REPRESENTATION FOR THE APPELLANT IN THE APPEAL FILE D BY THE REVENUE BEFORE THE TRIBUNAL, ON THE DATE OF HEARING, NOR AN Y COMMUNICATION FOR ADJOURNMENT WAS RECEIVED AS TO WH Y THE APPELLANT HAD CHOSEN TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UN-ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. RESPECTFULLY FOLLOW ING THE SAID DECISION, THE APPEAL FILED BY THE ASSESSEE IS DISMI SSED FOR NON- PROSECUTION. 3. THE ASSESSEE, IF SO DESIRED, SHALL BE FREE T O MOVE BEFORE TRIBUNAL PRAYING FOR RECALLING THE ORDER ON EXPLAIN ING REASONS FOR NON-COMPLIANCE ETC. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON- PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M.L. MEENA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 06.11.2018 *KAVITA ARORA 3 ITA NO. 1840/DEL /2013 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI