Baghpat Baraut Khekra Vikas Pradhikaran, Meerut V. CIT, Meerut

ITA 3749/DEL/2011

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1731 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 12-08-2015
• Assessment Year: misc
• Appeal Filed On: 04-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJNA
• Assessee Lawyers: APPLICATION REJECTED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.INTURI RAMA RAO, ACCOUNTANT MEMBER I.T.A .NO. - 3749 /DEL/201 1 (ASSESSMENT YEAR - .) BAGHPAT BARAUT KHEKRA PRADHIKARAN, C/O - ANUPAM SHARMA, CA, 02, VICTORIA GARDEN, VICTORIA PARK ROAD, JAIL CHUNGI, MEERUT. PAN - AAALB07123B (APPELLANT) VS CIT, MEERUT (RESPONDENT ) APPELLANT BY APPLICATION REJECTED RESPONDENT BY P.DAM KANUNJNA, SR.DR ORDER PER DIVA SINGH, JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 2 4 .0 5 .201 1 OF CIT , MEERUT ON VARIOUS GROUNDS . 2. A T THE TIME OF HEARING , AN ADJOURNMENT PETITION WAS MOVED ON BEHALF OF THE ASSESSEE. HOWEVER, ON A PERUSAL OF THE RECORD, IT IS SEEN THAT THE APPEAL FILED BY THE ASSESSEE IS DEFECTIVE. THE ASSESSEE HAS BEEN REQUIRED BY THE REGISTRY TO FILE COPY OF ORIGIN AL CHALLAN EVIDENCING PAYMENT OF TRIBUNAL FEE. THE DEFECT NOTICE WAS ISSUED ON 11 TH AUGUST 2011 AND TILL DATE IT REMAINS UNCURED. THE RECORD FURTHER SHOWS THAT THE APPEAL CAME UP FOR HEARING ON VARIOUS TIMES AND WAS ADJOURNED AS EITHER NO ONE WAS PRESENT ON BEHALF ON THE ASSESSEE OR ON THE REQUEST OF EITHER PARTY BUT THE DEFECT REMAINED UNCURED. IN THE AFORE - MENTIONED PECULIAR FACTS AND CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL AS A RESULT THEREOF THE DATE OF HEARING 12 .0 8 .2015 DATE OF PRONOUNCEMENT 12. 0 8 .2015 I.T.A .NO. - 3749/DEL/2011 PAGE 2 OF 2 A PPEAL HAS REMAINED DEFECTIVE. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE WITH LIBERTY TO THE ASSESSEE IN CASE IT IS SERIOUS IN PURSUING THE APPEAL TO TAKE APPROPRIATE CORRECTIVE ACTIONS. IN SUCH AN EVENTUALITY, THE ASSESSEE WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER. THE CO - ORDINATE BENCH CONSIDERING THE PETITION IF SO MOVED AND IF SO SATISFIED THAT THE DEFECTS HAVE BEEN CURED MAY RECALL THIS ORDER. THE SAID ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES. 3. AS A RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 1 2 TH OF AUGUST 2015. SD/ - SD/ - ( INTURI RAMA RAO ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 2/0 8 /2015 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI