Mrs. Rashmi Khanna, New Delhi V. ACIT, New Delhi

ITA 2448/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4753 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 27-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHEFALI SWAROOP

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: E , NEW DELHI BEFORE SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA NO. 2447 /DEL/201 5 AY: 20 12 - 13 SH. ARUN KHANNA 21 - A, AURANGZEB LANE NEW DELHI 110 001 PAN: AAJPK4362J VS . ACIT, CENTRAL CIRCLE 3 ARA CENTRE E - 2, JHANDEWALAN EXTN NEW DELHI & ITA NO. 2448/DEL/2015 AY: 2012 - 13 MRS. RASHMI KHANNA 21 - A, AURANGZEB LANE NEW DELHI 110 001 PAN: AAJPK4364Q VS . ACIT, CENTRAL CIRCLE 3 ARA CENTRE E - 2, JHANDEWALAN EXTN NEW DELHI (APPELLANT) (RESPONDENT) DEPARTMENT BY : MS. SHEFALI SWAROOP , CIT - D.R. ASSESSEE BY : NONE. DATE OF HEARING : 0 6.08. 2018 DATE OF PRONOUNCEMENT : 1 0 .08. 2018 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER BOTH THESE APPEALS ARE FILED BY ASSESSEE AGAINST TWO SEPARATE ORDER S DATED 17.02.2015 OF LD.CIT(A) - 23, NEW DELHI FOR A.Y.2012 - 13. 2. IT IS SEEN FROM THE RECORDS THAT ON THE LAST DATE OF HEARING I.E. 08 TH MAY, 2018, THE APPEAL WAS ADJOURNED AT THE REQUEST OF LD.COUNSEL FOR ASSESSEE SEEKING TIME TO FILE PAPER BOOK. FOR READY REFERENCE WE EXTRACT THE ADJOURNMENT APPLICATION BY ASSESSEE DT.8.5.2018: 2 T HOUGH SUFFICIENT TIME WAS PROVIDED, ASSESSEE DID NOT FILE ANY PAPER BOOK TILL DATE , N OR THERE WAS ANY REPRESENTATION ON BEHALF OF ASSESSEE. 3. TODAY I.E. 06 TH AUGUST, 2018, WHEN THE CASE WAS CALLED ON BOARD, NONE APPEARED ON BEHALF OF ASSESSEE. HENCE IT APPEARS THAT ASSESSEE IS NOT INTERESTED TO PROSECUTE THE APPEAL. FOLLOWING THE DECISION OF THIS TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA P.LTD. 38 ITD, 320 (DELHI ), AND DECISION OF HON BLE BOMBAY HIGH COURT IN THE CASE OF M/S CHEMIPOL VS. UOI AND OTHERS IN CENTRAL EXCISE APPEAL NO. 62/ 2009 JUDGEMENT DT . 17 TH SEPTEMBER,2009, WE CONSIDER IT A FIT CASE FOR DISMISSING THE APPEAL IN LIMINE FOR NON - PROSECUTION. OUR ABOVE VIEW ALSO FINDS SUPPORT FROM THE FOLLOWING DECISION: - 3 HON BLE SUPREME COURT IN CASE OF CIT VS. B.N. BHATTACHARGEE & ANR. , 118 ITR 461, WHEREIN THEIR LORDSHIPS HAVE HELD: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL BUT EFFECTIVELY PURSUING IT. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA, WE DISMISS BOTH THE APPEALS OF ASSESSEE. ORDER PRONOUNC ED IN THE OPEN COURT ON 1 0 T H AUGUST, 2018 . S D / - S D / - (N.K.BILLAIYA) (BEENA A PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DT. 1 0 T H AUGUST, 2018 *MANGA COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR ITAT DELHI BENCHES