Birender Singh, Delhi V. ITO, New Delhi

ITA 2881/DEL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7416 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 14-12-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 09-05-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI A.T. VARKEY , JUDICIAL MEMBER ITA NO. 2879 , 2880 AND 2881 /DEL/201 3 AY: 200 8 - 09 SH. BIRENDER SINGH VS. ITO, WARD 26(3) C/O M/S SHREE RAM CEMENT STORE NEW DELHI MAIN KHERA ROAD NEAR TOO TOO FARM, NAJAFGARH DELHI PAN: AOEPS 4467 H (APPELLANT) (RESPONDENT) APPELLANT BY : SH. VIRENDRA PRATAP, C.A. RESPONDENT B Y : SH. RAVI JAIN, CIT, D.R. ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ALL THESE APPEALS ARE FILED BY THE ASSESSEE DIRECTED AGAINST SEPARATE BUT IDENTICAL ORDERS OF THE LD.CIT(A) - XXIV, NEW DELHI, WHEREIN HE HAS DISMISSED THE APPEALS ON THE GROUND THAT THERE IS NO COOPERATION FROM THE ASSESSEE S SIDE AND HENCE IT IS PRESUMED T HAT EITHER THE ASSESSEE HAS NOTHING TO SAY IN HIS DEFENCE OR HE IS NOT INTERESTED IN PURSUING THE APPEAL. THE LD.CIT(A) IS REQUIRED TO DISPOSE OF THE APPEALS ON MERITS. IT IS NOT PERMISSIBLE FOR THE LD.CIT(A) TO DISMISS THE CASES FOR NON - PROSECUTION OR ON A PRESUMPTION THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THESE CASES. HENCE WE SET ASIDE ALL THESE THREE APPEALS FOR FRESH DISPOSAL ON MERITS BY THE LD.CIT(A). 2 2. THE ASSESSEE SHALL PRESENT HIMSELF BEFORE THE FIRST APPELLATE AUTHORITY ON THE 08 T H OF FEBRUARY, 2016 AND TAKE NOTICE OF THE DATE OF HEARING AND COOPERATE IN DISPOSAL OF THE APPEALS. 3. IN THE RESULT ALL THESE THREE APPEALS OF THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 06 TH JAN UARY, 2016 . SD/ - SD/ - ( A.T.VARKEY ) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 06 TH JANUARY, 2016 MANGA COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR