A.K. Aggarwal, Karnal V. ACIT, Haryana

ITA 3606/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8035 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 16-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P V GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES A: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.NOS.3605 & 3606/DEL./2016 ASSESSMENT YEARS 2009-2010 & 2010-2011 SHRI A.K. AGGARWAL, H.NO.1711, SECTOR-9, KARNAL. PAN AAPPA3464M VS., THE ACIT, CIRCLE KARNAL. HARYANA. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI P.V. GUPTA, SR. D.R. DATE OF HEARING : 18.04.2019 DATE OF PRONOUNCEMENT : 18.04.2019 ORDER PER BHAVNESH SAINI, J.M. BOTH THE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE COMMON ORDER OF THE LD. CIT(A)-I, GURGAON, DATED 29.03.2016, FOR THE A.YS. 2009-2010 AND 2010-2011. 2. OFFICE REPORTED THAT BOTH THE APPEALS ARE TIME BARRED BY 07 DAYS WHICH FACT IS INTIMATED TO THE ASSESSEE. THE ASSESSEE DID NOT MAKE ANY APPLICATION FOR CONDONATION OF DELAY. THE APPEALS WERE FIXED FOR HEARING. THE ASSESSEE WAS NOTIFIED THE DATE OF HEARING THROUGH REGISTERED POST, HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEALS. THEREFORE, THE 2 ITA.NO.3605 & 3606/DEL./2016 SHRI A.K. AGGARWAL, KARNAL. APPEALS OF THE ASSESSEE ARE LIABLE TO BE DISMISSED AS UN- ADMITTED. 3. IN VIEW OF THE ABOVE AND HAVING REGARD TO RULE 19(2) OF INCOME TAX APPELLATE TRIBUNAL RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD., 38 ITD 320 (DEL.); HONBLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (MP), AND ALSO THE DECISION OF HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-478) WHEREIN THEIR LORDSHIPS HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME. IN VIEW OF THE ABOVE, RESPECTFULLY FOLLOWING THE AFORECITED DECISIONS, WE DISMISS THE APPEALS OF THE ASSESSEE AS UN-ADMITTED. 4. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (N.K. BILLAIYA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 18 TH APRIL, 2019 VBP/- 3 ITA.NO.3605 & 3606/DEL./2016 SHRI A.K. AGGARWAL, KARNAL. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT A BENCH 6. GUARD FILE //BY ORDER// ASST. REGISTRAR : ITAT : DELHI BENCHES : DELHI.