Shree Ratan Rathi, New Delhi V. ITO, New Delhi

ITA 2441/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8084 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 12-04-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 21-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K K JAISWAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.2441/DEL./2014 (ASSESSMENT YEAR : 2006-07) SHREE RATAN RATHI, VS. ITO, WARD 24 (2), 11/13A, SARVPRIYA VIHAR, NEW DELHI. NEW DELHI. (PAN : AGEPR5419G) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI K.K. JAISWAL, DR DATE OF HEARING : 12.04.2016 DATE OF ORDER : 27.04.2016 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : THE APPELLANT, SHREE RATAN RATHI, , BY FILING THE P RESENT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATE D 28.01.2014 PASSED BY LD. CIT(A)-XI, NEW DELHI QUA THE ASSESSME NT YEAR 2006-07 ON THE GROUNDS INTER ALIA THAT:- 1. LD. AO HAS PASSED THE ORDER AGAINST THE PROVISIO NS OF LAW & NATURAL JUSTICE. 2. THAT EXPARTE ORDER HAS BEEN PASSED WITHOUT GIVIN G PROPER OPPORTUNITY/ FINAL OPPORTUNITY /FINAL NOTICE STATING FAILING WHICH CASE WILL BE DONE EXPARTE. HENCE IS A NULLITY. ITA NO.2441/DEL./2014 2 3. THAT THE ORDER PASSED IS TIME BARRED AND IS A NU LLITY. 4. THAT LD. AO HAS ERRED IN DISALLOWING REBATE & DISCOUNT CLAIMED OF RS.4,65,063/-. 5. THE LD. AO HAS ERRED IN MAKING ADDITION OF CAPIT AL INTRODUCED BY PROP OF RS.4,70,000/-. 6. THE LD. AO HAS ERRED IN MAKING ADDITION OF FRESH LOANS TAKEN OF RS.1,10,000/-. 7. THAT LD. AO HAS ERRED IN DISALLOWING GENERATOR E XP RS.1,40,000/-. 8. THAT LD. AO HAS ERRED IN DISALLOWING SALARIES PA ID OF RS.1,49,834/-. 9. THE ASSESSEE CRAVES RIGHT TO ADD, AMEND OR DELET E ANY GROUND OF APPEAL AT THE TIME OF HEARING. 2. IN THE PRESENT APPEAL, NOTICE WAS SENT THROUGH R PAD TO THE ASSESSEE FOR HEARING ON 24.02.2016 AND THE CASE WAS ADJOURNED TO 24.04.2016 ON THE WRITTEN REQUEST OF THE ASSESSEE. THE NEXT DATE OF HEARING I.E. 24.04.2016 WAS INFORMED TO BOTH THE PA RTIES IN THE OPEN COURT, BUT THE APPELLANT HAS NOT PREFERRED TO PUT I N HIS APPEARANCE HIMSELF OR THROUGH HIS AUTHORIZED REPRESENTATIVE NO R SENT ANY REQUEST FOR ADJOURNMENT. SO, IT IS APPARENT ON REC ORD THAT THE APPELLANT IS NOT INTERESTED IN PROSECUTION OF THE P RESENT APPEAL. 3. KEEPING IN VIEW THE LEGAL POSITION THAT MERE ISS UANCE OF NOTICE DOES NOT AMOUNT TO ADMISSION OF APPEAL AND T HIS ISSUE HAS BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CASE O F CIT VS. ITA NO.2441/DEL./2014 3 MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.), THE PRESENT APPEAL IS HEREBY DISMISSED FOR WANT OF PROSECUTION WITH LIBER TY TO THE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMONSTRATE THAT HE WAS PREVENTED BY SUFFICIENT CAU SE FROM PUTTING HIS APPEARANCE AT THE TIME OF HEARING. 5. IN VIEW OF ABOVE, APPEAL FILED BY ASSESSEE IS D ISMISSED AS UNADMITTED. ORDER PRONOUNCED IN OPEN COURT ON THIS 27 TH DAY OF APRIL, 2016. SD/- SD/- (N.K. SAINI) (KULDIP SIN GH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 27 TH DAY OF APRIL, 2016 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XI, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.