Brij Mohan Garg, Delhi V. ITO, New Delhi

ITA 2129/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8359 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 24-02-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 09-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-I NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.O.P.KANT, ACCOUNTANT MEMBER I.T.A .NO.-2129/DE L/2014 (ASSESSMENT YEAR-2005-06) BRIJ MOHAN GARG, B-122, 1 ST FLOOR, ASHOK VIHAR, PHASE-I, DELHI-110052. PAN-AFVPG7852E (APPELLANT) VS ITO, WARD-21(3), NEW DELHI. (RESPONDENT) ASSESSEE BY NONE R EVENUE BY SH. P.DAM KANUNJNA, SR.DR ORDER PER DIVA SINGH, JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 31.01.2014 OF CIT(A) -IX, NEW DELHI PERTAINING TO 2005-06 AY. 2. AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BE HALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER. EVEN IN THE SECOND ROU ND, NO ONE WAS PRESENT. A PERUSAL OF THE RECORD SHOWS THAT THE APPEAL FILED B Y THE ASSESSEE IS DEFECTIVE. THE DEFECTS POINTED OUT BY THE REGISTRY, IT IS SEEN HAVE BEEN COMMUNICATED TO THE ASSESSEE ON 27.11.2014 AND TILL DATE, THEY REMA IN NOT CURED. THE RECORD FURTHER SHOWS THAT THE APPEAL CAME UP FOR HEARING ON THREE DIFFERENT OCCASIONS (OUT OF WHICH ON ONE OCCASION THE BENCH WAS NOT FUN CTIONAL) DESPITE THIS THE DEFECT REMAINS IN THE APPEAL FILED. IN THE AFORE-M ENTIONED PECULIAR FACTS AND DATE OF HEARING 24.02.2016 DATE OF PRONOUNCEMENT 01.04.2016 I.T.A .NO.-2129/DEL/2014 PAGE 2 OF 2 CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL AS A RESULT THEREOF THE APPEAL HAS REMAINED DEFECTIVE. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE WITH LIBERTY TO THE ASSESSEE IN CASE IT IS SERIOUS IN PURSUING THE APPE AL TO TAKE APPROPRIATE CORRECTIVE ACTIONS. IN SUCH AN EVENTUALITY, THE AS SESSEE WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER. THE CO-ORDINATE B ENCH CONSIDERING THE PETITION IF SO MOVED, IF SO SATISFIED THAT THE DEFECTS HAVE BEEN CURED MAY RECALL THIS ORDER. THE SAID ORDER WAS PRONOUNCED IN THE OPEN C OURT IN THE PRESENCE OF THE PARTIES. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 01 ST OF APRIL, 2016. SD/- SD/- (O.P.KANT) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 01/04/2016 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI