Sh. Ravi Kumar Chawla, Delhi V. ITO, New Delhi

ITA 3373/DEL/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5791 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 07-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI E BEN CH, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER, AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER, ITA NO. 3373/DEL/2016 ASSESSMENT YEAR 2011-12 SHRI RAVI KUMAR CHAWLA, PROP. M/S RINKU ELECTRONICS, 132, LAJPAT RAI MARKET, DELHI-110006 ITO, WARDE-48(4), NEW DELHI PAN - ADEOC0435C APPELLANT RESPONDENT ASSESSEE BY NONE REVENUE BY SHRI SANDEEP JAIN DATE OF HEARING 08 /08 /2019 DATE OF PRONOUNCEMENT 09 /08 /201 9 ORDER PER T. S. KAPOOR, ACCOUNTANT MEMBER, THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT-16 DATED 18/03/2016N PASSED U/S 263 OF THE ACT. 2. NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. WE O BSERVE FROM THE ORDERSHEET ENTRIES THAT ON EARLIER OCCASIONS ALSO N ONE WAS PRESENT ON BEHALF OF THE ASSESSEE AND THEREFORE, WE DECIDED TO DISPOSE OF THE APPEAL EX-PARTE QUA THE ASSESSEE AND THEREFORE THE LD. DR WAS ASKED TO PROCEED WITH HIS ARGUMENTS. 2 ITA NO.3 373/DEL/2016 3. THE LD. DR INVITED OUR ATTENTION TO THE ISSUES R AISED BY THE LD. CIT IN HIS ORDER U/S 263 OF THE ACT AND SUBMITTED THAT AFTER CONSIDERING THE WRITTEN SUBMISSIONS OF THE ASSESSEE, THE LD. CIT HA S PASSED DETAILED ORDER, WHEREIN HE HAS DEALT WITH REPLY TO OBJECTION S AS CONTAINED IN HIS SHOW CAUSE NOTICE. THE LD. DR THEREFORE ARGUED THAT THE ORDER OF THE LD. CIT IS REASONED AND SHOULD BE SUSTAINED. 4. WE HAVE HEARD THE LD. DR AND PERUSED THE MATERIA L AVAILABLE ON RECORD. WE FIND THAT THE ASSESSEE DID NOT APPEAR BE FORE THE HONBLE TRIBUNAL EVEN ONCE SINCE FILING OF APPEAL AND NEITH ER ANY WRITTEN ARGUMENT HAS BEEN FILED. THE LD. CIT HAS SET-ASIDE THE ORDER OF THE ASSESSING OFFICER AND HAS DIRECTED THE AO TO PASS A FRESH ASSESSMENT ORDER AFTER RECORDING HIS DETAILED FINDINGS IN FOUR PAGES. THEREFORE, IN THE ABSENCE OF ARGUMENTS FROM ASSESSEE, WE DO NOT FIND ANY INFIRMITY IN THE ORDER OF THE LD. CIT PASSED U/S 263 OF THE ACT, THE REFORE, THE APPEAL OF THE ASSESSEE IS DISMISSED. 5. FINALLY, THE APPEAL OF THE ASSESSEE IS DISMISSED . THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 09/08/ 2019. SD/- SD/- [BHAVNESH SAINI] [T.S. KAPOOR] JUDICIAL MEMBER ACCOUNTANT MEMBER DELHI; DATED: 09/08/2019. F{X~{T? F{X~{T? F{X~{T? F{X~{T? FA FA FA FA P.S P.SP.S P.S 3 ITA NO.3 373/DEL/2016 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI