Vinod Kumar Khatri, V. DCIT, Special Range-13,

ITA 2796/DEL/2004

• Counselvise Citation: 279620114 RSA 2004
• Duration Of Justice: 7 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 16-11-2011
• Assessment Year: 1992-1993
• Appeal Filed On: 08-06-2004
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH DELHI BENCH DELHI BENCH DELHI BENCH F FF F : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI R.P.TOLANI, JM AND SHRI BEFORE SHRI R.P.TOLANI, JM AND SHRI BEFORE SHRI R.P.TOLANI, JM AND SHRI BEFORE SHRI R.P.TOLANI, JM AND SHRI K.D.RANJAN K.D.RANJAN K.D.RANJAN K.D.RANJAN, AM , AM , AM , AM ITA NO ITA NO ITA NO ITA NOS SS S. .. .1214/DEL/2004 & 2796/DEL/2004 1214/DEL/2004 & 2796/DEL/2004 1214/DEL/2004 & 2796/DEL/2004 1214/DEL/2004 & 2796/DEL/2004 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 1992 1992 1992 1992- -- -93 9393 93 SHRI VINOD KUMAR KHATRI, SHRI VINOD KUMAR KHATRI, SHRI VINOD KUMAR KHATRI, SHRI VINOD KUMAR KHATRI, C/O SHRI PRAMOD SINGH, C/O SHRI PRAMOD SINGH, C/O SHRI PRAMOD SINGH, C/O SHRI PRAMOD SINGH, 58, NALANDA APARTMENT 58, NALANDA APARTMENT 58, NALANDA APARTMENT 58, NALANDA APARTMENTS, S,S, S, VIKASPURI, VIKASPURI, VIKASPURI, VIKASPURI, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 018. 110 018. 110 018. 110 018. VS. VS. VS. VS. DY.COMMISSIONER OF INCOME TAX, DY.COMMISSIONER OF INCOME TAX, DY.COMMISSIONER OF INCOME TAX, DY.COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -26(1), 26(1), 26(1), 26(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI SUDESH GARG, CIT-DR. ORDER ORDER ORDER ORDER PER PER PER PER BENCH BENCH BENCH BENCH : : : : THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST SEPARATE ORDERS OF LEARNED COMMISSIONER OF INCOME-TAX (APPEA LS)-XIV, NEW DELHI, DATED 23.2.2004 AND 19.4.2004. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE NO TICE FOR HEARING FOR 16 TH NOVEMBER, 2011 SENT TO THE ASSESSEE WELL IN ADVANC E HAD NOT BEEN RETURNED UNSERVED AND IS DEEMED TO HAVE BEEN S ERVED. THE ASSESSEE HAS NOT INTIMATED ANY CHANGE IN ADDRESS, I F ANY OR REQUESTED FOR ADJOURNMENT OR OTHERWISE. ON AN EARLIER OCCASI ON ALSO I.E. ON 28.9.2010, THE APPEALS WERE ADJOURNED AT THE REQUES T OF THE ASSESSEE. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN P ROSECUTING THESE APPEALS FILED BY IT. 3. CONSIDERING THE FACTS AND KEEPING IN VIEW THE PR OVISIONS OF ORDER V RULE 19A OF THE INCOME-TAX APPELLATE TRIBUNAL RUL ES, AS WERE CONSIDERED IN THE CASES OF CIT VS. MULTIPLAN (INDIA ) PVT. LTD., 38 ITD 320 (DEL); AND LATE TUKOJI RAO HOLKAR, 223 ITR 480 (MP) , WE DISMISS THESE ITA-1214 & 2796/D/2004 2 APPEALS FILED BY THE ASSESSEE. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER AND EXPLAINING THE REASONS FOR NON-FURNISHING OF INTIMATION REGARD ING CHANGE OF ADDRESS ETC., IF ANY, AND IF THE BENCH IS SO SATISF IED ABOUT THE REASONS SO FURNISHED, THEN THIS ORDER SHALL BE RECALLED. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 16 TH NOVEMBER, 2011. SD/- SD/- (K.D.RANJAN (K.D.RANJAN (K.D.RANJAN (K.D.RANJAN) )) ) (R.P.TOLANI) (R.P.TOLANI) (R.P.TOLANI) (R.P.TOLANI) ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER DATED : 16.11.2011 VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR