Mangal Singh Khatana, Ghaziabad V. ITO, Ward- 1(4), Ghaziabad

ITA 314/DEL/2018

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0325 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 10-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 ITA Nos. 313 TO 316/Del/2018 Shri Mangal Singh Khatana, Ghaziabad IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 313/DEL/2018 (A.Y 2008-09) Shri Mangal Singh Khatana, C/o. Saubhagya Agarwal, K–185/14, Surya Plaza, 1 st Floor, New Friends Colony, New Delhi – 110 025. PAN No. ALXPK6596P (APPELLANT) Vs. Income Tax Officer, Ward : 1 (4), Ghaziabad. (RESPONDENT) I.T.A. No. 314/DEL/2018 (A.Y 2010-11) Shri Mangal Singh Khatana, C/o. Saubhagya Agarwal, K– 185/14, Surya Plaza, 1 st Floor, New Friends Colony, New Delhi – 110 025. PAN No. ALXPK6596P (APPELLANT) Vs. Income Tax Officer, Ward : 1 (4), Ghaziabad. (RESPONDENT) I.T.A. No. 315/DEL/2018 (A.Y 2011-12) Shri Mangal Singh Khatana, C/o. Saubhagya Agarwal, K–185/14, Surya Plaza, 1 st Floor, New Friends Colony, New Delhi – 110 025. PAN No. ALXPK6596P (APPELLANT) Vs. Income Tax Officer, Ward : 1 (4), Ghaziabad. (RESPONDENT) 2 ITA Nos. 313 TO 316/Del/2018 Shri Mangal Singh Khatana, Ghaziabad AND I.T.A. No. 316/DEL/2018 (A.Y 2012-13) Shri Mangal Singh Khatana, C/o. Saubhagya Agarwal, K–185/14, Surya Plaza, 1 st Floor, New Friends Colony, New Delhi – 110 025. PAN No. ALXPK6596P (APPELLANT) Vs. Income Tax Officer, Ward : 1 (4), Ghaziabad. (RESPONDENT) ORDER PER YOGESH KUMAR U.S., JM These four appeals are filed by the assessee for assessment years 2008-09, 2010-11, 2011-12 and 2012-13 respectively against the order of the ld. Commissioner of Income Tax (Appeals), Ghaziabad [hereinafter referred to CIT (Appeals), dated 30.06.2017. 3. None appeared for the assessee, even on the previous hearing, neither the assessee nor his representative were present. Therefore, we are of the opinion that the assessee is not interested to proceed with the matter. Further it is found that, the present Appeals have been filed with a delay of 100 days in filing the Appeals. On perusal of the records, we do not find any application for condoning the delay in filing the Appeal. Therefore, the Appeals filed by Assessee by : None; Department by: Shri Amit Shukla, Sr. D. R.; Date of Hearing 03.08.2022 Date of Pronouncement 05.08.2022 3 ITA Nos. 313 TO 316/Del/2018 Shri Mangal Singh Khatana, Ghaziabad the assessee in ITA Nos. 313/Del/2018, 314/Del/2018, 315/Del/2018 & 316/Del/2018 are dismissed as barred by limitation. {{{Order pronounced in the open court on : 05/08/2022. Sd/- Sd/- ( N. K. BILLAIYA ) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 05 /08/2022 *R.N* Sr. PS Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI