Mr Amit Choudhary, Ghaziabad V. ITO, New Delhi

ITA 2374/DEL/2015

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8520 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 22-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBE R & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO. 2374/DEL/2015 ASSESSMENT YEAR: 2010-11 AMIT CHOUDHARY A-24, RAMPURI, NEAR SURYA NAGAR, GHAZIABAD. PAN NO. ABOPC7568G VS ITO WARD 39(3) NEW DELHI. APPELLANT RESPONDENT ASSESSEE BY NONE REVENUE BY SH. J.K. MISHRA, CIT DR ORDER PER SHRI BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(APPEALS)-XX, NEW DELHI DATED 04.03.2015 FOR AY 2010- 11. 2. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEARI NG THROUGH REGISTERED POST, HOWEVER, NONE APPEARED ON BEHALF O F ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. THE RECORD FURT HER REVEALS THAT EVEN ON EARLIER OCCASIONS THE COUNSEL FOR ASSESSEE HAD BEEN SEEKING ADJOURNMENTS ONLY. IT, THEREFORE, APPEARS THAT ASSESSEE IS DATE OF HEARING 10.04.2019 DATE OF PRONOUNCEMENT 10.04.2019 2 ITA NO. 2374/DEL /2015 NO MORE INTERESTED IN PROSECUTING THE APPEAL. THER EFORE, APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED UN-ADMITTEDL Y. WE FIND SUPPORT FROM THE DECISION IN COMMISSIONER OF INCOME -TAX VS MULTIPLAN INDIA (P) LTD.: 38 ITD 320(DEL), WHEREIN THERE WAS NO REPRESENTATION FOR THE APPELLANT IN THE APPEAL FILE D BY THE REVENUE BEFORE THE TRIBUNAL, ON THE DATE OF HEARING, NOR AN Y COMMUNICATION FOR ADJOURNMENT WAS RECEIVED AS TO WH Y THE APPELLANT HAD CHOSEN TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UN-ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. RESPECTFULLY FOLLOW ING THE SAID DECISION, THE APPEAL FILED BY THE ASSESSEE IS DISMI SSED FOR NON- PROSECUTION. 3. THE ASSESSEE, IF SO DESIRED, SHALL BE FREE T O MOVE BEFORE TRIBUNAL PRAYING FOR RECALLING THE ORDER ON EXPLAIN ING REASONS FOR NON-COMPLIANCE ETC. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON- PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 10.04.2019 SD/- SD/- (PRASHANT MAHARISHI) (BHAVNESH S AINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10.04.2019 *KAVITA ARORA 3 ITA NO. 2374/DEL /2015 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 10.04.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 10.04.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 10/4/19 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 10/4/19 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 11/4/19 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 11/4 /19 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER