Suman Lakhani, Faridabad V. ACIT, Faridabad

ITA 2203/DEL/2012

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2814 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 21-06-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 09-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KAUSHALENDRA TIWARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH G NEW DELHI BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 2203/DEL./2012 ASSTT. YEAR : 2008 - 09 SMT. SUMAN LAKHANI, VS. A.C.I.T., RANGE - II, PLOT NO. 131, SECTOR - 24, FARIDABAD. FARIDABAD. (PAN: AAGPL7939R) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. KAUSHALENDRA TIWARI, SR. DR DATE OF HEARING : 21.06.2017 DATE OF PRONOUNCEMENT : 21.06.2017 ORDER PER L.P. SAHU, A.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 27.03.2012 PASSED BY LEARNED CIT(A) - FARIDABAD FOR THE ASSESSMENT YEAR 2008 - 09. 2. NONE IS PRESENT ON BEHALF OF THE APPELLANT DESPITE THE NOTICE SENT THROUGH REGISTERED POST AT THE ADDRESS GIVEN IN COLUMN NO. 10 OF THE APPEAL MEMO. AT EARLIER OCCASION ALSO, THIS APPEAL WAS DISMISSED IN LIMINE FOR NON - PROSECUTION ON BEHALF OF THE ASSESSEE ON 29.06.2015. THE SAID EXPARTE ORDER WAS RECALLED VIDE ORDER DATED 18.01.2017 AND THE APPEAL WAS AGAIN LISTED FOR HEARING ON 18.01.2017, 23.03.2017 AND LASTLY ON 21.06.2017. BUT THE ASSESSEE DID NOT APPEAR AT ANY OF THE ABOVE DATES. THEREFORE, IT 2 ITA NO. 2203/DEL./2012 CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEAL. IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI PLAN INDIA (P ) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 21.06.2017. SD/ - SD/ - (BHAVNESH SAINI) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 21.06.2017 *AKS/ - COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI