Mr. Pramod Pandey, New Delhi V. ACIT, New Delhi

ITA 3220/DEL/2013

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1845 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 17-11-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 22-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NANDITA KANCHAN

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 F FF F : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND AND AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO S SS S . .. . 3219/DEL/2013, 3220/DEL/2013 & 3221/DEL/2013 3219/DEL/2013, 3220/DEL/2013 & 3221/DEL/2013 3219/DEL/2013, 3220/DEL/2013 & 3221/DEL/2013 3219/DEL/2013, 3220/DEL/2013 & 3221/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR S SS S : : : : 2003 2003 2003 2003 - -- - 04, 2004 04, 2004 04, 2004 04, 2004 - -- - 05 & 2005 05 & 2005 05 & 2005 05 & 2005 - -- - 06 0606 06 SHRI PRAMOD PANDEY, SHRI PRAMOD PANDEY, SHRI PRAMOD PANDEY, SHRI PRAMOD PANDEY, B BB B- -- -67, SARITA VIHAR, 67, SARITA VIHAR, 67, SARITA VIHAR, 67, SARITA VIHAR, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 076. 110 076. 110 076. 110 076. PAN : AALPP2708H. PAN : AALPP2708H. PAN : AALPP2708H. PAN : AALPP2708H. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -10, 10, 10, 10, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SMT. NANDITA KANCHAN , CIT - DR. DATE OF HEARING : 17.11.2015 17.11.2015 17.11.2015 17.11.2015 DATE OF PRONOUNCEMENT : 18.11.2015 18.11.2015 18.11.2015 18.11.2015 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP : :: :- -- - THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT Y EARS 2003- 04, 2004-05 & 2005-06 ARE DIRECTED AGAINST THE ORDE R OF LEARNED CIT(A)-XXXII, NEW DELHI DATED 22 ND FEBRUARY, 2013. 2. AT THE TIME OF HEARING BEFORE US TODAY I.E. 17 TH NOVEMBER, 2015, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. THE NOTICE OF HEARING WAS DULY SENT TO THE ASSESSEE BY REGISTERED POST. EARLIER ALSO ON 25.11 .2013 AND 12.05.2014, THE APPEALS WERE ADJOURNED AT THE REQUE ST OF THE ASSESSEES COUNSEL. 3. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THESE APPEALS. WHILE TAKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF ITA-3219 TO 3221/D/2013 2 CIT VS. MULTIPLAN INDIA (P.) LTD. [1991] 38 ITD 3 20 (DELHI). ACCORDINGLY, WE DISMISS THE ASSESSEES APPEALS IN LIMINE . 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON 18.11.2015 . SD/- SD/- (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI PRAMOD PANDEY, SHRI PRAMOD PANDEY, SHRI PRAMOD PANDEY, SHRI PRAMOD PANDEY, B BB B- -- -67, SARITA VIHAR, NEW DELHI 67, SARITA VIHAR, NEW DELHI 67, SARITA VIHAR, NEW DELHI 67, SARITA VIHAR, NEW DELHI 110 076. 110 076. 110 076. 110 076. 2. RESPONDENT : ASSISTANT COMMISSIONER OF INCOME TA X, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -10, NEW DELHI. 10, NEW DELHI. 10, NEW DELHI. 10, NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR