Sushil Kumar, Dehradun V. ITO, Dehradun

ITA 2071/DEL/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65859 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 12-11-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 26-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SATPAL SINGH
• Keywords: Income from undisclosed sources

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: G BENCH ,NE W DELHI (BEFORE S/SHRI SHRI A.N.PAHUJA, AM & C.M.GARG,J M) ITA NO. 2071/DEL/2011 ASSTT. YEAR:- 2006-07 SHRI SUSHIL KUMAR 246,CHANDMARI MARG DOIWALA,DEHRADUN [PAN:ALYPK9442M] VS ITO,WARD-2(3) , DEHRADUN. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SATPAL SINGH , DR DATE OF HEARING:- 12-11-2012 DATE OF PRONOUNCEMENT:- 12-11-2012 O R D E R A.N. PAHUJA: THIS APPEAL FILED ON 26.4.2011 BY THE ASSESSEE AGAINST AN ORDER DATED 28-12-2010 OF THE LD. CIT(A)-I, DEHRAD UN, RAISES GROUNDS RELATING TO SET OFF OF LOSS OF ` 1,25,000/-ON SALE OF LAND AGAINST INCOME ON SALE OF TREES ON THE LAND BESIDES ADDITION OF ` 2,25,000/- ON ACCOUNT OF INCOME FROM UNDISCLOSED SOURCES. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHE N THE APPEAL WAS CALLED FOR HEARING NOR ANY REQUEST FOR ADJOURNMENT WAS FILED. EVEN EARLIER WHEN APPEAL WAS FIXED FOR HEARING ON 9.12.2011 ,NONE APPEARED O N BEHALF OF THE ASSESSEE. IN THESE CIRCUMSTANCES, IT , THEREFORE, APPEARS THAT T HE ASSESSEE IS NOT INTERESTED IN PURSUING THIS APPEAL. ACCORDINGLY, FOLLOWING THE D ECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) PVT. LTD. VS CIT [38 ITD 320] (DEL) AND THE DECISION OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT [(1996) 223 ITR 480 (MP)], THIS APPEAL FILED BY THE ASSESSEE IS DISMISSED, IN LIMINE. SD/- SD/- (C.M.GARG) JUDICIAL MEMBER (A.N. PAHUJA) ACCOUNTANT MEMBER ITA NO.2071/DEL/2011 2 COPY OF THE ORDER FORWARDED TO : THE ASSESSEE/CIT CONCERNED/CIT(A)-I , DEHRADUN / ITO,WARD-2(3), DEHRADUN/DR, G BENCH,NEW DELHI/ GUARD FILE BY ORDER DEPUTY REGISTRAR OF ITAT, NEW DELHI BENCH