Mr. Kamal Karmarkar, New Delhi V. ITO, New Delhi

ITA 2963/DEL/2014

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3906 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 29-06-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 13-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMIT JAIN SENIOR

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 DELHI DELHI DELHI BENCH BENCH BENCH BENCH D DD D : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, PRESIDENT PRESIDENT PRESIDENT PRESIDENT AND AND AND AND SMT. BEENA A. PILLAI SMT. BEENA A. PILLAI SMT. BEENA A. PILLAI SMT. BEENA A. PILLAI, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA ITAITA ITA NO NONO NO . .. . 2963 2963 2963 2963 /DEL/201 /DEL/201 /DEL/201 /DEL/201 4 44 4 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 200 200 200 200 9 99 9 - -- - 10 1010 10 SHRI KAMAL KARMARKAR, SHRI KAMAL KARMARKAR, SHRI KAMAL KARMARKAR, SHRI KAMAL KARMARKAR, S SS S- -- -317, PANCHSHEEL PARK, 317, PANCHSHEEL PARK, 317, PANCHSHEEL PARK, 317, PANCHSHEEL PARK, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 1 11 110 017. 10 017. 10 017. 10 017. PAN : AFZPK8747G. PAN : AFZPK8747G. PAN : AFZPK8747G. PAN : AFZPK8747G. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -3(3 3(33(3 3(3), ),), ), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI AMIT JAIN , SENIOR DR. DATE OF HEARING : 17.01.2018 17.01.2018 17.01.2018 17.01.2018 DATE OF PRONOUNCEMENT : 17.01.2018 17.01.2018 17.01.2018 17.01.2018 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PRESIDENT PRESIDENT PRESIDENT PRESIDENT : :: :- -- - THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2009-10 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-VI, NE W DELHI DATED 31 ST MARCH, 2014. 2. AT THE TIME OF HEARING BEFORE US, NOBODY APPEARE D ON BEHALF OF THE ASSESSEE-APPELLANT. ON 20 TH MARCH, 2017, THE MATTER WAS ADJOURNED FOR 29 TH JUNE, 2017 AT THE WRITTEN REQUEST OF THE ASSESSEE S COUNSEL. ON 29 TH JUNE, 2017, THE MATTER WAS AGAIN ADJOURNED AT THE WRITTEN REQUEST OF THE ASSESSEES COUNSEL AND BOTH THE PARTIES WERE INFORMED IN THE OPEN COURT OF THE NEXT DATE OF HEAR ING I.E. 23 RD OCTOBER, 2017. HOWEVER, ON 23 RD OCTOBER, 2017, THE BENCH DID NOT FUNCTION AND THE MATTER WAS ADJOURNED TO 17 TH JANUARY, 2018. THE NOTICE FOR THE SAID HEARING WAS DULY SENT TO THE AS SESSEE WELL IN ADVANCE ON 27 TH NOVEMBER, 2017. HOWEVER, NO APPEARANCE HAS BEEN ITA-2963/DEL/2014 2 MADE ON BEHALF OF THE ASSESSEE ON 17 TH JANUARY, 2018 NOR ANY REQUEST HAS BEEN RECEIVED FOR ADJOURNMENT OF THE MATTER OR OTHERWISE. 3. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. WHILE T AKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD. [1991] 38 ITD 3 20 (DELHI). ACCORDINGLY, WE DISMISS THE ASSESSEES APPEAL IN LIMINE . 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON 17.01.2018 . SD/- SD/- (BEENA A. PILLAI (BEENA A. PILLAI (BEENA A. PILLAI (BEENA A. PILLAI ) )) ) ( (( ( G.D. AGRAW G.D. AGRAW G.D. AGRAW G.D. AGRAW AL ALAL AL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI KAMAL KARMARKAR, SHRI KAMAL KARMARKAR, SHRI KAMAL KARMARKAR, SHRI KAMAL KARMARKAR, S SS S- -- -317, PANCHSHEEL PARK, 317, PANCHSHEEL PARK, 317, PANCHSHEEL PARK, 317, PANCHSHEEL PARK, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 017. 110 017. 110 017. 110 017. 2. RESPONDENT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -3 33 3( (( (3 33 3), NEW DELHI. ), NEW DELHI. ), NEW DELHI. ), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR