Rajnesh Kumar Agarwal, New Delhi V. Pr. CIT X, New Delhi

ITA 279/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6659 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 20-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.279/DEL/2016 ASSESSMENT YEAR: 2013-14 RAJNESH KUMAR AGARWAL, 116, DEVIKA TOWER, 6, NEHRU PLACE, NEW DELHI. PAN: AFQPA1657C VS. PR. CIT-X, NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI S.S. RANA, CIT, DR DATE OF HEARING : 06.05.2019 DATE OF PRONOUNCEMENT : 06.05.2019 ORDER PER R.K. PANDA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 21 ST DECEMBER, 2015 PASSED U/S 263 OF THE IT ACT BY THE PCIT, DELH I -10, RELATING TO ASSESSMENT YEAR 2013-14. 2. THIS APPEAL WAS FIXED FOR A NUMBER OF TIMES AND WAS FIXED LAST ON 5 TH MARCH, 2019. HOWEVER, SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE ON THAT DATE, AGAIN NOTICE WAS SENT THROUGH RPAD FIXING THE APPEAL FOR HEARING ON 6 TH MAY, 2019. ITA NO.279/DEL/2016 2 HOWEVER, WHEN THE NAME OF THE ASSESSEE WAS CALLED, NONE APPEARED ON BEHALF OF THE ASSESSEE. THIS TYPE OF CONDUCT ON THE PART OF THE ASSESSEE SHOWS THAT HE IS NOT INTERESTED IN PROSECUTING THE APPEAL FIELD BY HIM. THEREFORE, FOLLOWING THE DECISIONS MENTIONED BELOW, THE APPEAL FILED BY THE ASSESSEE I S DISMISSED FOR WANT OF PROSECUTION:- 1. CIT VS. B.N. BHATTACHARGEE & ANR., 118 ITR 461. 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 4 80 (M.P.). 3. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P.) LTD, 38 ITD 320 (DEL.). 3. HOWEVER, IF THE ASSESSEE, THROUGH PROPER APPLICATIO N, EXPLAINS THE REASONS FOR SUCH NON-APPEARANCE, THE TRIBUNAL MAY, AT ITS DISCR ETION, RECALL THIS ORDER. 4. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. THE DECISION WAS PRONOUNCED IN THE OPEN COURT AT T HE TIME OF HEARING ITSELF I.E., ON 06.05.2019. SD/- SD/- (SUCHITRA KAMBLE) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 6 TH MAY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI