Shri Bhupinderjit Singh Sawhney, New Delhi V. ITO, New Delhi

ITA 3573/DEL/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5651 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2010-2011
• Appeal Filed On: 03-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.3573/DEL/2015 ASSESSMENT YEAR: 2010-11 BHUPINDERJIT SINGH SAWHNEY, C/O PREM AMAR & COMPANY, CAS, 69, DDA FLATS, JWALA HERI, PASCHIM VIHAR, NEW DELHI. PAN: AAXPS2112A VS. ITO, WARD-26(2), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SMT. RINKU SINGH, SR. DR DATE OF HEARING : 31.01.2019 DATE OF PRONOUNCEMENT : 31.01.2019 ORDER PER R.K. PANDA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 20 TH MARCH, 2015 OF THE CIT(A)-15, NEW DELHI, RELATING TO ASSESSMENT YEAR 2010-11. 2. THIS APPEAL WAS BEING FIXED FOR HEARING ON A NUM BER OF TIMES AND WAS LAST FIXED ON 31 ST OCTOBER, 2018. SINCE NONE APPEARED ON BEHALF OF T HE ASSESSEE ON THAT DATE, THEREFORE, NOTICE WAS ISSUED FIXING THE DATE OF HEA RING FOR TODAY I.E., ON 31.01.2019. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE WH EN THE NAME OF THE ASSESSEE WAS ITA NO.3573DEL/2015 2 CALLED. THIS TYPE OF CONDUCT ON THE PART OF THE AS SESSEE SHOWS THAT HE IS NOT INTERESTED IN PROSECUTING THE APPEAL FIELD BY HIM. THEREFORE, FOLLOWING THE DECISIONS MENTIONED BELOW, THE APPEAL FILED BY THE ASSESSEE IS DISMISSE D FOR WANT OF PROSECUTION:- 1. CIT VS. B.N. BHATTACHARGEE & ANR., 118 ITR 461. 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 4 80 (M.P.). 3. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P.) LTD, 38 ITD 320 (DEL.). 3. HOWEVER, IF THE ASSESSEE, THROUGH PROPER APPLICATIO N, EXPLAINS THE REASONS FOR SUCH NON-APPEARANCE, THE TRIBUNAL MAY, AT ITS DISCR ETION, RECALL THIS ORDER. 4. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. THE DECISION WAS PRONOUNCED IN THE OPEN COURT AT T HE TIME OF HEARING ITSELF I.E., ON 31.01.2019. SD/- SD/- (K. NARASIMHA CHARY) (R .K. PANDA) JUDICIAL MEMBER ACCOUN TANT MEMFBER DATED: 31 ST JANUARY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI