Pawan Kumar Aggarwal, New Delhi V. ITO, New Delhi

ITA 1917/DEL/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65268 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 26-03-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 19-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH F FF F : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO.1917/DEL/2011 1917/DEL/2011 1917/DEL/2011 1917/DEL/2011 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2007 2007 2007 2007- -- -08 0808 08 SHRI PAWAN KUMAR AGGARWAL, SHRI PAWAN KUMAR AGGARWAL, SHRI PAWAN KUMAR AGGARWAL, SHRI PAWAN KUMAR AGGARWAL, 4258/13, 3 4258/13, 3 4258/13, 3 4258/13, 3 RD RDRD RD FLOOR, FLOOR, FLOOR, FLOOR, KATRA SUNDE KATRA SUNDE KATRA SUNDE KATRA SUNDER LAL, R LAL, R LAL, R LAL, PAHARI DHEERAJ, PAHARI DHEERAJ, PAHARI DHEERAJ, PAHARI DHEERAJ, SADAR BAZAAR, SADAR BAZAAR, SADAR BAZAAR, SADAR BAZAAR, DELHI DELHI DELHI DELHI 110 006. 110 006. 110 006. 110 006. PAN : AECPA0482I. PAN : AECPA0482I. PAN : AECPA0482I. PAN : AECPA0482I. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -39(2), 39(2), 39(2), 39(2), CENTRAL REVENUE BUILDING, CENTRAL REVENUE BUILDING, CENTRAL REVENUE BUILDING, CENTRAL REVENUE BUILDING, I.P.ESTATE, I.P.ESTATE, I.P.ESTATE, I.P.ESTATE, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI SHASHI BHUSHAN SHUKLA, SR.DR. ORDER ORDER ORDER ORDER PER G. PER G. PER G. PER G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VP VPVP VP : : : : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-XXVIII , NEW DELHI, DATED 10 TH SEPTEMBER, 2010. 2. THE APPEAL WAS FIXED FOR HEARING ON 22.11.2011 W HEN THE CASE WAS ADJOURNED AT THE REQUEST OF THE ASSESSEES COUN SEL TO 12.04.2012. ON 12.04.2012, THE ASSESSEES COUNSEL WAS PRESENT W HO WAS DIRECTED TO REMOVE THE DEFECTS AND THE MATTER WAS ADJOURNED TO 08.08.2012. HOWEVER, AT THE TIME OF HEARING TODAY I.E. 08.08.20 12, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS AN Y REQUEST FOR ADJOURNMENT. IN VIEW OF THE ABOVE, WE ARE OF THE O PINION THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPE AL. WHILE TAKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISION OF HONBL E DELHI HIGH COURT ITA-1917/DEL/2011 2 IN THE CASE OF CIT VS. MULTIPLAN (INDIA) PVT. LTD., 38 ITD 320 (DEL). ACCORDINGLY, WE DISMISS THE ASSESSEES APPEAL IN LIMINE . 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 8 TH AUGUST, 2012. SD/- SD/- ( (( (RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV) )) ) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 08.08.2012 VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI PAWAN KUMAR AGGARWAL, SHRI PAWAN KUMAR AGGARWAL, SHRI PAWAN KUMAR AGGARWAL, SHRI PAWAN KUMAR AGGARWAL, 425 425 425 4258/13, 3 8/13, 3 8/13, 3 8/13, 3 RD RDRD RD FLOOR, FLOOR, FLOOR, FLOOR, KATRA SUNDER LAL, PAHARI DHEERAJ, KATRA SUNDER LAL, PAHARI DHEERAJ, KATRA SUNDER LAL, PAHARI DHEERAJ, KATRA SUNDER LAL, PAHARI DHEERAJ, SADAR BAZAAR, DELHI SADAR BAZAAR, DELHI SADAR BAZAAR, DELHI SADAR BAZAAR, DELHI 110 006. 110 006. 110 006. 110 006. 2. RESPONDENT : INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -39(2), CENTRAL REVENUE BUILDING, 39(2), CENTRAL REVENUE BUILDING, 39(2), CENTRAL REVENUE BUILDING, 39(2), CENTRAL REVENUE BUILDING, I.P.ESTATE, NEW DELHI. I.P.ESTATE, NEW DELHI. I.P.ESTATE, NEW DELHI. I.P.ESTATE, NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR