Bishan Parkash, Haryana V. CIT, Hisar

ITA 3269/DEL/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7028 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 11-01-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 28-05-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A : NEW DELHI) BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.3269/DEL./2014 (ASSESSMENT YEAR : 2009-10) SHRI BISHAN PARKASH, VS. DCIT, PROP. BISHAN PARKASH & CO. HISAR. WARD NO.6, NEAR VATERNARY HOSPITAL, BARWALA, DISTT. HISAR (HARYANA). (PAN : AIDPP6457D) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI S.K. JAIN, SENIOR DR DATE OF HEARING : 11.01.2017 DATE OF ORDER : 12.01.2017 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : THE APPELLANT, SHRI BISHAN PARKASH, BY FILING THE P RESENT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATE D 30.03.2014 PASSED BY LD. COMMISSIONER OF INCOME-TAX, HISAR QUA THE ASSESSMENT YEAR 2009-10. 2. IN THE PRESENT APPEAL, NOTICE WAS SENT THROUGH R PAD TO THE ASSESSEE FOR HEARING ON 31.10.2016 AND THE CASE WAS ADJOURNED TO 11.01.2017 AS THE BENCH WAS NOT FUNCTIONING. THE NOTICE FOR THE ITA NO.3269/DEL./2014 2 NEXT DATE OF HEARING I.E. 11.01.2017 WAS ALSO SENT THROUGH RPAD BUT THE APPELLANT HAS NOT PREFERRED TO PUT IN HIS A PPEARANCE HIMSELF OR THROUGH HIS AUTHORIZED REPRESENTATIVE NOR SENT A NY REQUEST FOR ADJOURNMENT. SO, IT IS APPARENT ON RECORD THAT THE APPELLANT IS NOT INTERESTED IN PROSECUTION OF THE PRESENT APPEAL. 3. KEEPING IN VIEW THE LEGAL POSITION THAT MERE ISS UANCE OF NOTICE DOES NOT AMOUNT TO ADMISSION OF APPEAL AND T HIS ISSUE HAS BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CASE O F CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.), THE PRESENT APPEAL IS HEREBY DISMISSED FOR WANT OF PROSECUTION WITH LIBER TY TO THE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMONSTRATE THAT HE WAS PREVENTED BY SUFFICIENT CAU SE FROM PUTTING HIS APPEARANCE AT THE TIME OF HEARING. 5. IN VIEW OF ABOVE, APPEAL FILED BY ASSESSEE IS D ISMISSED AS UNADMITTED. ORDER PRONOUNCED IN OPEN COURT ON THIS 12 TH DAY OF JANUARY, 2017. SD/- SD/- (G.D. AGRAWAL) (KULDIP SINGH) VICE PRESIDENT JUDICIAL MEMBE R DATED THE 12 TH DAY OF JANUARY, 2017 TS ITA NO.3269/DEL./2014 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT (A), HISAR. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.