Smt. Shaheen Siddiqui, Haldwani V. ITO, Haldwani

ITA 3205/DEL/2010

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3335 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 08-05-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 28-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. NO. 3205 /DEL/201 0 A.Y. 200 6 - 0 7 SMT. SHAHEEN SIDDIQUI, PROP. KIDWAI NAGAR, HALDWANI UTTRAKHAND (PAN: BCFPS4124P) VS. ITO, WARD - 3, HALDWANI (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. N.K. BANSAL, SR. DR ORDER ORDER ORDER ORDER PER PER PER PER H.S. SIDHU H.S. SIDHU H.S. SIDHU H.S. SIDHU : : : : J JJ JM MM M THE ASSESSEE HAS FILED THIS APPEAL AGAINST THE IMPUGNED ORDER DATED 11.2.2010 PASSED BY THE LD. CIT(A)-II, DEHRADUN (CA MP: HALDWANI), RELEVANT TO ASSESSMENT YEAR 2006-07. 2. AT THE TIME OF FILING THE APPEAL THE DEFECT NOTI CE DATED 28.6.2010 WAS ISSUED TO THE ASSESSEE STATING THAT TRIBUNALS FEES SHORT BY RS. 2800/- AND CHALLAN ASSTT. YEAR IN T.R. NOT SHOWN/ WRONGLY SH OWN/ ORIGINAL CHALLAN NOT RECEIVED. 2 3. THIS CASE WAS EARLIER DISMISSED FOR NON-PROSECUT ION ON 03.3.2016 AND THEN RECALLED BY THE TRIBUNAL VIDE ORDER DATED 21.1 1.2016 AND FIXED FOR HEARING BEFORE THE BENCH FOR TODAY I.E. 08.5.2017. FOR 08. 5.2017 NOTICE OF HEARING TO THE ASSESSEE WAS SENT BY THE REGISTERED AD POST, IN SPITE OF THE SAME, ASSESSEE, NOR HIS AUTHORIZED REPRESENTATIVE APPEARED TO PROS ECUTE THE MATTER IN DISPUTE. HOWEVER, DURING THE HEARING, ONE FAX MESSAGE/LETTER WAS RECEIVED FROM SH. RAMESH SADANA, ADVOCATE/COUNSEL OF THE ASSESSEE , BY THE BENCH CLERK STATING THEREIN THAT DUE TO SOME UNAVOIDABLE CIRCUMSTANCES APPLICANT I S UNABLE TO APPEAR BEFORE THE HONOURABLE COURT AND RE QUESTED FOR ADJOURNMENT FOR ANOTHER DATE. AFTER PERUSING THE SAME AND OTHER RECORDS, WE FIN D THAT SH. RAMESH SADANA IS THE COUNSEL OF THE ASSESSEE AND PO WER OF ATTORNEY IN HIS FAVOR TO ATTEND THE MATTER BEFORE THE TRIBUNAL ON H ER BEHALF, BUT HE HAS NOT APPEARED. UNDER THIS SITUATION, THERE IS NO NEED T O APPEAR THE APPLICANT BEFORE THE TRIBUNAL AND THE GROUND/PLEA MENTIONED IN THE A DJOURNMENT APPLICATION IS NOT VALID AND REASONABLE, HENCE, ADJOURNMENT APPLIC ATION IS HEREBY REJECTED AND, THEREFORE, WE ARE DECIDING THE PRESENT APPEA L EXPARTE QUA ASSESSEE, AFTER HEARING THE LD. DR AND PERUSING THE RECORDS. 4. WE FIND THAT THE DEFECTS AS MENTIONED IN PARA N O. 2 ABOVE, HAVE ALREADY BEEN POINTED OUT BY THE REGISTRY AT THE TIME OF FIL ING OF APPEAL BY THE ASSESSEE, WHICH HAS NOT BEEN RECTIFIED TILL DATE. EVEN OTHERW ISE, WE FURTHER NOTE THAT THE 3 GROUNDS OF APPEAL AND ITS VERIFICATION HAS ALSO NOT BEEN SIGNED BY THE APPLICANT HERSELF. IN VIEW OF THE AFORESAID DEFECT S, THE PRESENT ASSESSEES APPEAL IS DEFECTIVE AND IS NOT MAINTAINABLE IN TH E EYES OF LAW. 5. IN THE BACKGROUND OF THE AFORESAID DISCUSSIONS, WE DISMISS THE PRESENT APPEAL FILED BY THE ASSESSEE, BEING DEFECTIVE. B UT IN THE INTEREST OF JUSTICE, WE ARE GIVING THE LIBERTY TO THE ASSESSEE TO FILE THE APPLICATION FOR RECALL OF THIS ORDER, AS PER RULES, AFTER RECTIFYING ALL THE DEFE CTS. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 09/05/2017. SD/- SD/- [ [[ [PRASHANT MAHARISHI] PRASHANT MAHARISHI] PRASHANT MAHARISHI] PRASHANT MAHARISHI] [ [[ [H.S. SIDHU H.S. SIDHU H.S. SIDHU H.S. SIDHU] ]] ] ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER DATE 09/05/2017 SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES