Vikas Arora, V. ITO, Ward-23(1),

ITA 2443/DEL/2005

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3943 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 06-05-2010
• Assessment Year: 2001-2002
• Appeal Filed On: 18-05-2005
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MONA MOHANTY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI SHRI G.E. VEERABHADRAPPA, HONBLE VICE-PRESIDENT AND SHRI C.L. SETHI, JUDICIAL MEMBER ITA NO. 2443/DEL/2005 ASSESSMENT YEAR: 2002-03 MR. VIKAS ARORA, E-325, EAST OF KAILASH, NEW DELHI VS. INCOME TAX OFFICER, WARD 23(1), NEW DELHI APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SMT. MONA MOHANTY, SR. DR O R D E R PER: C.L. SETHI, J.M. THIS IS THE APPEAL FILED BY THE ASSESSEE PERTAININ G TO THE A.Y. 2002-03. THE IMPUGNED ORDER OF THE LD. CIT(A) IS DATED 23.03 .2005. 2. THIS APPEAL CAME TO BE DISPOSED OFF VIDE ORDER D ATED 17.7.2007 OF INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES C, N EW DELHI, WHEREBY THE ASSESSEES APPEAL WAS DISMISSED FOR WANT OF PRO SECUTION. THEREAFTER, THE ASSESSEE MADE AN APPLICATION DATED 23.03.2009 REQUE STING TO RECALL THE AFORESAID TRIBUNALS ORDER AND TO RE-FIX THE APPEAL FOR DISPOSAL ON MERIT. AFTER HEARING BOTH THE PARTIES, THE TRIBUNAL WAS PL EASED TO RECALL THIS ORDER DATED 17.07.2007, AND RESTORED THE APPEAL TO ITS FI LE FOR FRESH ADJUDICATION. ITA NO. 2443/DEL/2005 PAGE 2 OF 3 THE MATTER WAS DIRECTED TO BE FIXED ON 06.07.2009 A S SO PRONOUNCED IN THE OPEN COURT AT THE TIME OF PRONOUNCING THE DECISION RECALLING THE TRIBUNALS EARLIER ORDER. ON 06.07.2009, THE ASSESSEE WAS DIR ECTED TO FURNISH ALL THE REQUISITE DOCUMENTS AND PAPERS OF THE APPEAL FILED BY THE ASSESSEE. SEVERAL ADJOURNMENTS WERE THEREAFTER GRANTED. ON 25.01.201 0, THE ASSESSEE WAS DIRECTED TO RECONSTRUCT THE FILE FOR WHICH PERMISSI ONS WAS OBTAINED FROM THE HONBLE VICE-PRESIDENT. THE MATTER WAS FINALLY FIX ED ON 06.05.2010, FOR WHICH NOTICE WAS SENT TO THE ASSESSEE. THE NOTICE SO SENT HAS BEEN SERVED UPON THE ASSESSEE AS WOULD BE SEEN FROM THE ACKNOWL EDGMENT RECEIPT PLACED ON RECORD. HOWEVER, WHEN THIS APPEAL WAS CALLED ON FOR HEARING ON 06.05.2010, NONE FOR THE ASSESSEE WAS PRESENT NOR A NY APPLICATION SEEKING ADJOURNMENT WAS FILED. WE FIND THAT THE ASSESSEE H AS ALLOWED SUFFICIENT OPPORTUNITIES IN THIS APPEAL. EVEN THE EARLIER ORD ER OF THE TRIBUNAL DISMISSING THE ASSESSEES APPEAL WAS RECALLED AND T HE MATTER WAS DIRECTED TO BE HEARD AFRESH FOR FRESH ADJUDICATION. DESPITE TH IS, THE ASSESSEE HAS NOT BEEN TAKING SINCERE AND ADEQUATE STEPS TO PURSUE TH IS APPEAL. IT IS, THUS, CLEAR THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. WE, THEREFORE, DISMISS THIS APPEAL FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL STANDS DISMISSED. ITA NO. 2443/DEL/2005 PAGE 3 OF 3 4. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT O N 6 TH MAY, 2010 IMMEDIATELY AFTER THE HEARING WAS OVER. SD/- (G.E. VEERABHADRAPPA) VICE-PRESIDENT SD/- (C.L. SETHI) JUDICIAL MEMBER DATED: 6 TH MAY, 2010 *NITASHA COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI. BY ORDER DEPUTY REGISTRAR