Ms. Kamini Batra, New Delhi V. ITOP, New Delhi

ITA 2329/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97588 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 15-10-2015
• Assessment Year: 2003-2004
• Appeal Filed On: 16-04-2014
• 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 I.T.A .NO. - 2329 /DEL/201 4 (ASSESSMENT YEAR - 200 3 - 04 ) KAMINI BATRA, NO. - D - 78, NARAINA VIHAR, NEW DELHI - 110028. PAN - AHFPB3583K ( APPELLANT) VS ITO, WARD - 27(1), NEW DELHI (RESPONDENT ) APPELLANT BY NONE RESPONDENT BY SH.P.DAM.KANUNJNA, SR.DR ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 21.02.2014 OF CIT(A) - XVIII, NEW DELHI PERTAINING TO 2003 - 04 ASSESSMENT YEAR. 2. HOWEVER, AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE . ACCORDINGLY THE APPEAL WAS PASSED OVER. IN THE SECOND ROUND ALSO THE POSITION REMAINED THE SAME. NEITHER ANYONE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVED. THE RECORD SHOWS THAT NOTICE HAS BEEN SENT TO THE ADDRESS MENTIONED IN COLUMN NO. - 10 IN THE MEMO OF APPEAL FILED ON 15.09.2015 AND THE SAME HAS NOT RETURNED UNSERVED. IT IS FURTHER SEEN THAT ON AN EARLIER OCCASION ALSO IN RESPONSE TO NOTICE ISSUED ON 02.09.2015, THE ASSESSEE REMAINED UNREPRESENTED. IT IS ALSO SEEN THAT THE REGISTRY VI DE NOTICE DATED 19.11.2014 HAS POINTED OUT THAT THE TRIBUNAL FEE BY CHALLAN HAS BEEN PAID UNDER THE WRONG HEAD AND THE ASSESSEE TILL DATE HAS TAKEN NO CORRECTIVE ACTION. IN SUCH 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 SATISFIED 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. DATE OF HEARING 15 . 1 0.2015 DATE OF PRONOUNCEMENT 15 . 1 0 .2015 I.T.A .NO. - 2329 / DEL/2014 PAGE 2 OF 2 3 . IN THE RESULT, THE APPE AL OF THE ASSESSEE IS DISMISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 15 TH OF OCTOBER, 2015. S D / - (DIVA SINGH) JUDICIAL MEMBER DATED: 15 /10 /2015 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI