Sh. Virendra Kumar Bhatnagar, New Delhi V. ACIT, New Delhi

ITA 2974/DEL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2775 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 29-06-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 13-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRAVAN GOTRU

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: D , NEW DELHI BEFORE SHRI H.S.SIDHU, ACCOUNTANT MEMBER AND SHRI B.P. JAIN, JUDICIAL MEMBER ITA NO. 2 974 /DEL/2014 AY: 200 8 - 09 SH. VIRENDRA KUMAR BHATNAGAR A - 1, RING ROAD SOUTH EX. PART I NEW DELHI 110 049 PAN: AEFPB 8513 E VS . A C IT CENTRAL CIRCLE - 13 NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY NONE . DEPARTMENT BY SH. SHRAVAN GOTRU, SR.D.R. DATE OF HEARING 2 9 TH JUNE, 2017 DATE OF PRONOUNCEMENT 2 9 TH JUNE, 2017 ORDER PER H.S. SIDHU, JUDICIAL MEMBER THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE IMPUGNED ORDER OF LD.CIT(A) - XV, NEW DELHI DATED 11.02.2014 PERTAINING TO THE ASSESSMENT YEAR (A.Y.) 2 00 8 - 09 . 2. IN THIS CASE NOTICE WAS SENT TO THE ASSESSEE BY REGD. POST WITH A.D. FO R THE DATE OF HEARING TODAY I.E. 29.06.2017 AT THE ADDRESS MENTIONED IN FORM NO.36 VIDE COL.NO.10, BUT NEITHER THE ASSESSEE NOR HIS AUTHORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILED ANY APPLICATION FOR ADJOURNMENT. IT IS THUS 2 INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECU TION OF HIS APPEAL . 3. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTI PLAN INDIA LTD. 38 ITD 320 (DELHI) , HON BLE M.P. HIGH COURT S DECISION IN ESTATE OF LATE TUKOJIRAO HOL KAR VS. C WT, 223 ITR 480 (MP) , AND THE DECISION OF THE 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. IT IS TO CLARIFY THAT SUBSEQUENTLY, IF THE ASSESSEE EXPLAINS THE REASONS FOR NON - APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE I S DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 29.06.2017. SD/ - SD/ - ( B.P. JAIN ) ( H.S. SIDHU ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 27 TH JUNE, 2017 * MANGA 3 COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR ITAT DELHI BENCHES NEW DELHI