Surinder Uppal, Dehradun V. ACIT, Meerut

ITA 3846/DEL/2011

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7017 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 12-02-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 12-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MUNESH KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G, NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT SHRI KULDIP SINGH, JUDICIAL MEMBER I.T.A. NOS.3844/DEL/2011 (ASSESSMENT YEARS 2003-04) SURINDER UPPAL VS. ACIT 16 D, OLD SURVEY ROAD CENTRAL CIRCLE DEHRADUN MEERUT PAN :AAMPU3649M I.T.A. NO. 3845/DEL/2011 (ASSESSMENT YEARS, 2004-05) SURINDER UPPAL VS. ACIT 16D, OLD SURVEY ROAD CENTRAL CIRCLE DEHRADUN MEERUT I.T.A. NO. 3846/DEL/2011 (ASSESSMENT YEARS 2005-06) SURINDER UPPAL VS. ACIT 16D, OLD SURVEY ROAD CENTRAL CIRCLE DEHRADUN MEERUT APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY :SH. MUNESH KUMAR, CIT, DR DATE OF HEARING: 12.02.2016 DATE OF PRONOUNCEMENT: 17.02.2016 2 I.T.A.NO.3844,3845 & 3846/DEL/2011 SURINDER UPPA L ORDER PER BENCH : APPELLANT SURINDER HEREINAFTER REFERRED TO AS THE ASSESSEE FILED THE AFORESAID APPEAL CHALLENGING THE IMPUGNED ORDERS DA TED 31.10.2012, PASSED BY CIT(A)-MEERUT. 2. PERUSAL OF THE FILE GOES TO PROVE THAT ON 9.3 .2015 THE APPEALS WERE LISTED FOR HEARING BUT NONE APPEARED ON BEHALF OF T HE ASSESSEE, AND THE CASE WAS HEARD FOR DISPOSAL BY THE BENCH. HOWEVER, ON 11.3.2015 IT HAS COME ON RECORD THAT ASSESSEE HAS SINCE DIED AND HIS LEGAL HEIRS ARE YET TO BE BROUGHT ON RECORD AND CONSEQUENTLY THE CASE WAS RELEASED AND FURTHER FIXED FOR TODAY I.E. 12.02.2016 FOR COMPLIANCE OF O RDER DATED 11.3.2005 TO BEING ON RECORD THE LEGAL HEIR OF THE ASSESSEE. AG AIN NONE-APPEARED ON BEHALF OF THE ASSESSEE AND CONSEQUENTLY BENCH HAS L EFT WITH NO ALTERNATIVE EXCEPT TO DISMISS THE AFORESAID APPEALS IN DEFAULT. HENCE, THE AFORESAID APPEALS ARE HEREBY DISMISSED WITH LIBERTY TO THE AS SESSEE TO AVAIL OF THE REMEDY AVAILABLE UNDER LAW. 3. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH FEB., 2016. SD/- SD/- (G.D.AGARWAL) (K ULDIP SINGH) VICE PRESIDENT JUDICIAL MEMBER DATE: 17 TH FEB. 2016 BINITA COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER 3 I.T.A.NO.3844,3845 & 3846/DEL/2011 SURINDER UPPA L S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 16.02.2016 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 16.02.2016 SR. PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR. PS/PS 6 KEPT FOR PRONOUNCEMENT SR. PS/PS 7 FILE SENT TO BENCH CLERK SR. PS/PS 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER