Shri Akhilesh Kumar, Ghaziabad V. ITO, Ghaziabad

ITA 2288/DEL/2012

• Counselvise Citation: 228820114 RSA 2012
• Duration Of Justice: 3 year(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 22-05-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 14-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Assessee Lawyers: SRISHTI GOVES

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH. J .S.R EDDY , ACCOUNTANT MEMBER I.T.A .NO. - 2288 /DEL/201 2 (ASSESSMENT YEAR - 200 8 - 09 ) SH.AKHILESH KUMAR, 819, NITIKHAND - IST, INDIRAPURAM, GHAZIABAD. PAN - AUFPK9033Q (APPELLANT) VS IT O , WARD - 1(1), GHAZIABAD . (RESPONDENT) APPELLANT BY MS. SRISHTI GOVES, ADV. RESPONDENT BY MS. Y.KAKKAR, DR ORDER PER DIVA SINGH, JM THIS IS AN APPEAL FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 09.02.2012 OF CIT(A), GHAZIABAD PERTAINING TO 200 8 - 09 ASSESSMENT YEAR. 2. A T THE TIME OF HEARING , AN ADJOURNMENT PETITION WAS MOVED ON BEHALF OF THE ASSESSEE. HOWEVER , ON A PERUSAL OF THE RECORD, IT IS SEEN THAT THE APPEAL FILED BY THE ASSESSEE IS DEFECT IVE . THE DEFECTS POINTED OUT BY THE REGISTRY , IT IS SEEN HAVE BEEN COMMUNICATED TO THE ASSESSEE ON 11 .06.2012 AND TILL DATE, THEY REMAIN NOT CURED. THE PROXY COUNSEL PRESENT TO TAKE A DATE STATED THAT SHE WOULD NOT BE ABLE TO ADDRESS WHY THE DEFECT HAS NOT BE CURED TILL DATE. THE RECORD FURTHER SHOWS THAT THE APPEAL CAME UP FOR HEARING ON EIGHT DIFFE RENT OCCASIONS OVER THE YEARS DESPITE THIS THE DEFECT REMAINS IN THE APPEAL FILED. IN THE AFORE - MENTIONED PECULIAR FACTS AND CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL AS A RESULT THEREOF THE APPEAL HAS R EMAINED DEFECTIVE. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE WITH LIBERTY TO THE ASSESSEE IN CASE IT IS SERIOUS IN PERS U ING THE APPEAL TO TAKE APPROPRIATE CORRECTIVE ACTION S . IN SUCH DATE OF HEARING 22 .0 5 .2015 DATE OF PRONOUNCEMENT 02 .0 6 .2015 I.T.A .NO. - 2288 /DEL/201 2 PAGE 2 OF 2 AN EVENTUALITY, THE ASSESSEE WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER. THE CO - ORDINATE BENCH CONSIDERING THE PETITION IF SO MOVED , IF SO SATISF IED THAT THE DEFECTS HAVE BEEN CURED MAY RECALL THIS ORDER. THE SAID ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES. 3 . AS A RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 0 2 N D OF JUNE 2015. S D / - S D / - ( J .S. REDDY ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 0 2 /0 6 /2015 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI