Sh. Sanjay Jaggi, New Delhi V. ITO, New Delhi

ITA 320/DEL/2014

• Counselvise Citation: 32020114 RSA 2014
• Duration Of Justice: 1 year(s) 5 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 10-06-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 17-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K K JAISWAL

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 SMC SMC SMC SMC : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA, VICE , VICE , VICE , VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT ITA NO ITA NO ITA NO ITA NO. .. .320/DEL/2014 320/DEL/2014 320/DEL/2014 320/DEL/2014 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2009 2009 2009 2009- -- -10 1010 10 SHRI SANJAY JAGGI, SHRI SANJAY JAGGI, SHRI SANJAY JAGGI, SHRI SANJAY JAGGI, J JJ J- -- -II/29, 1 II/29, 1 II/29, 1 II/29, 1 ST STST ST FLOOR, FLOOR, FLOOR, FLOOR, RAJOURI GARDEN, RAJOURI GARDEN, RAJOURI GARDEN, RAJOURI GARDEN, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 027. 110 027. 110 027. 110 027. PAN : ADKPJ6659B. PAN : ADKPJ6659B. PAN : ADKPJ6659B. PAN : ADKPJ6659B. VS VSVS VS. .. . INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -26(1), 26(1), 26(1), 26(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI K.K. JAISWAL, SR.DR. DATE OF HEARING : 10.06.2015 10.06.2015 10.06.2015 10.06.2015 DATE OF PRONOUNCEMENT : 16.07.2015 16.07.2015 16.07.2015 16.07.2015 ORDER ORDER ORDER ORDER THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2009- 10 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)- XVIII, NEW DELHI DATED 11 TH NOVEMBER, 2013. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE NOTICE OF HEARING WAS SERVED THROUGH SPEED/REGISTERED POST. THE ASSESSEE HAS NOT PREFER RED ANY APPLICATION FOR ADJOURNMENT OF THE HEARING. IN THES E FACTS, I AM OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PUR SUING HIS APPEAL FILED BEFORE THE TRIBUNAL, WHICH IS ACCORDIN GLY DISMISSED IN LIMINE . WHILE TAKING THIS VIEW, I DERIVE SUPPORT FROM THE DECISION ITA-320/DEL/2014 2 OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIP LAN INDIA (P.) LTD. [1991] 38 ITD 320 (DELHI). 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON 16TH JULY, 2015. SD/- (G. (G. (G. (G.C. GUPTA C. GUPTA C. GUPTA C. GUPTA) )) ) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI SANJAY JAGGI, SHRI SANJAY JAGGI, SHRI SANJAY JAGGI, SHRI SANJAY JAGGI, J JJ J- -- -II/29, 1 II/29, 1 II/29, 1 II/29, 1 ST STST ST FLOOR, RAJOURI GARDEN, FLOOR, RAJOURI GARDEN, FLOOR, RAJOURI GARDEN, FLOOR, RAJOURI GARDEN, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 11 1111 110 027. 0 027. 0 027. 0 027. 2. RESPONDENT : INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -26(1), NEW DELHI. 26(1), NEW DELHI. 26(1), NEW DELHI. 26(1), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR