Smt. Nirmal Oberoi, New Delhi V. ACIT, New Delhi

ITA 2260/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3128 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 27-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ATIA AHMAD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F , NEW DELHI BEFORE S H. R.K.PANDA , ACCOUNTANT MEMBER AND MS. BEENA PILLAI , JUDICIAL MEMBER ITA NO. 2260 /DEL/20 1 6 ASSESSMENT YEAR: 200 9 - 1 0 S MT . NIRMAL OBEROI C - 170, WEST PATEL NAGAR, NEW DELHI PAN: AA JPO5097M VS A CIT , CENTRAL C IRCLE 1 0 NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY S H . ATIA AHMAD , SR. DR DATE OF HEARING: 15/ 02 /2018 DATE OF PRONOUNCEMENT: 28 / 0 2 /2018 ORDER PER R.K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 24.02.2016 OF THE CIT(A) - 27 , NEW DELHI RELATING TO A.Y. 200 9 - 1 0. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER : - I ) THE CIT ( A ) HAS ERRED IN DISMISSING THE APPEAL OF THE APPELLANT U TILIZING THE PROVISIONS OF SECTION 251 (1)(C), THAT HE HAS THE POWERS TO DISPOSE OF AN APPEAL IN ANY OTHER CASE, HE MAY PASS SUCH ORDERS IN THE APPEAL AS HE THINKS FIT . II ) THE CIT(A) HAS ERRED IN DISMISSING THE APPEAL EX - PARTE ON THE BASIS OF MATERIAL AVAIL ABLE ON RECORD ON THE GROUND OF NON APPEARANCE WHILE THE APPELLANT APPEARED THREE OUT OF 5 TIMES THE APPEAL WAS POSTED FOR HEARING. III ) THE CIT (A) HAS ERRED IN DISMISSING THE APPEAL INVOLVING AN AMOUNT OF PENALTY OF RS 4,353 WITHOUT GIVING SUFFICIENT TIME TO THE APPELLANT. (IV) THAT THE APPELLANT SEEKS LEAVE TO ADD, AMEND, ALTER, ABANDON ITA NO. 2260 /DE L/20 1 6 2 OR SUBSTITUTE ANY OF THE ABOVE GROUNDS AT THE TIME OF HEAVY OF APPEAL. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE NAME OF THE ASSESSEE WAS CALLED. THEREFORE, THIS APPEAL IS BEING DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. AR. 3. AFTER HEARING THE LD. DR AND ON PERUSAL OF ORDERS OF THE AUTHORITIES BELOW W E FIND THE ASSESSING OFFICER COMPLETED THE ASSESSMENT U/S 153(C )/143(3) ON 21 .12.2011 DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS. 2,22,260/ - . THEREAFTER, THE ASSESSING OFFICER INITIATED PENALTY PROCEEDINGS U/S 271(1)( C ) OF THE INCOME TAX ACT. SINCE, THE APPEAL FILED BY THE ASSESSEE WAS DIS MISSED BY THE CIT (A) IN THE QUAN TUM PROCEEDINGS , THE ASSESSING OFFICER , REJECTING THE VARIOUS EXPLANATION GIVEN BY THE ASSESSEE LEVIED PENALTY OF RS. 4,353/ - BEING 100% OF TAX SOUGHT TO BE EVADED U/S 271 (1) ( C ) OF THE INCOME TAX ACT, 1961 . I N APPEAL , THE LD. CIT (A) IN THE EX - PARTE ORDE R DISMISSED THE APPEAL FILED BY THE ASSESSEE. 4. SINCE THE ASSESSEE WAS NOT APPEARING BEFORE THE CIT (A) DESPITE REP EATED OPPORTUNITIES GRANTED AND SINCE THE ASSESSEE DID NOT APPEAR BEFORE THE TRIBUNAL DESPITE NOTICE OF HEARING DULY SERVED ON HIM , THEREFO RE, WE PRESUME THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BY HIM . T HEREFORE, FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA PVT LTD., REPORTED 38 ITD 320 WE DISMISS THE APPEAL FOR NON PROSECUTION. T HE APP EAL FILED BY THE ASSESSEE IS ACCORDINGLY DISMISSED. ITA NO. 2260 /DE L/20 1 6 3 5 . I N THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 28 / 02 / 2018 . S D/ - S D/ - ( BEENA PILLAI ) (R.K. PA NDA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* DATE: - 28 .02.2018 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA NO. 2260 /DE L/20 1 6 4 DATE 1. DRAFT DICTATED ON 26 .02.2018 PS 2. DRAFT PLACED BEFORE AUTHOR 27 .02.2018 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON 28 .02.2018 PS 7. FILE SENT TO THE BENCH CLERK 28 .02.2018 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.