Sh. Manish Bhargav, New Delhi V. ITO, New Delhi

ITA 2156/DEL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7453 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 19-07-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 09-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. NO. 2156/DEL/2014 A.Y. : 2006-07 SH. MANISH BHARGAV, H.NO. 604, WARD-3, MEHRAULI, NEW DELHI - 110030 (PAN: AGGPB2766G) VS ITO, WARD 24(3), ROOM NO. 186, CR BUILDING, NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : MR. SURENDER PAL, SR. DR DATE OF HEARING: 19.07.2016 DATE OF ORDER : 08-08-2016 ORDER PER H.S. SIDHU : JM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGA INST THE ORDER DATED 19.9.2013 OF THE COMMISSIONER OF INCOME T AX (APPEALS)-XI, NEW DELHI RELEVANT TO ASSESSMENT YEAR 2006-07. 2. IN THIS CASE THE NOTICE WAS SENT TO THE ASSESSEE F OR HEARING BY REGD. AD POST FOR 19.07.2016 AT THE ADDRESS MENTI ONED IN FORM NO. 36 VIDE COLUMN NO. 10. 3. ON 19.07.2016, NEITHER THE ASSESSEE NOR ITS AUTHORI SED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILED ANY APPLICATION FOR ADJOURNMENT. IT IS THUS INFERRED T HAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF HIS APPEAL. 4. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOL LOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INC LUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBL E MADHYA PRADESH HIGH COURTS DECISION IN ESTATE OF LATE TUKOJ IRAO HOLKAR VS. ITA NO.2156/DEL/2014 2 CWT; 223 ITR 480 (MP), WE TREAT THIS APPEAL AS UNADMI TTED AND DISMISS THE SAME. 4.1 EVEN OTHERWISE, WE NOTE THAT THE APPEAL FILED BY THE ASSESSEE IS TIME BARRED BY 113 DAYS AND NO APPLICATION FOR C ONDONATION OF DELAY HAS BEEN FILED BY THE ASSESSEE. 4.2 WE MAY LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE AS SESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND DELAY I N FILING THE APPEAL AND IF THE BENCH IS SO SATISFIED, THE MATTER M AY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISM ISSED IN LIMINE. 6. ORDER PRONOUNCED IN THE OPEN COURT ON 08-08-2016 . SD/- SD/- [O.P. KANT] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER SRBHATNAGAR DATE: 08-08-2016 COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES