Shri Partap Sharma, Faridabad V. ITO, Faridabad

ITA 4004/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4643 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 16-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR JIWANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES C/SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.NO.4004/DEL./2015 ASSESSMENT YEAR 2005-2006 MR. PRATAP SHARMA, MALERNA ROAD, OPP. BERI KA BAGH, BALLABGARH, FARIDABAD.PANAJWPS4626D VS. THE INCOME TAX OFFICER, WARD-1(5), FARIDABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : SHRI VIJAY KUMAR JIWANI, SR. D.R. DATE OF HEARING : 07.08.2018 DATE OF PRONOUNCEMENT : 07.08.2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), FARIDABAD, DATED 16.04 .2015, FOR THE AY 2015-2016, CHALLENGING THE LEVY OF PENALTY U NDER SECTION 271(1)(C) OF THE I.T. ACT, 1961. 2 ITA.NO.4004/DEL./2015 MR. PRATAP SHARMA, FARIDABAD. 2. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEAR ING TWICE THROUGH REGISTERED POST. HOWEVER, NONE APPEAR ED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF TH E APPEAL. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERES TED IN PROSECUTING THE APPEAL. THEREFORE, THE APPEAL OF AS SESSEE IS LIABLE TO BE DISMISSED AS UNADMITTED. 3. KEEPING IN VIEW THE LEGAL POSITION THAT MERE FI LING OF APPEAL DOES NOT AMOUNT TO ADMISSION OF APPEAL AND T HIS ISSUE HAS BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CA SE OF CIT VS. MULTIPLAN (INDIA) PVT. LTD., 38 ITD 320 (DEL.) AND ALSO THE JUDGMENT OF HONBLE MADHYA PRADESH HIGH COURT IN TH E CASE OF LATE TUKOJI RAO HALKAR VS. CWT (1996) 223 ITR 48 0 (MP), THE PRESENT APPEAL IS HEREBY DISMISSED FOR WANT OF PROSECUTION WITH LIBERTY TO THE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMONSTRATE THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FROM PUTTING HIS APPEARANCE AT THE TIME OF HEARING. 4. IN VIEW OF THE ABOVE, APPEAL FILED BY THE ASSES SEE IS DISMISSED AS UNADMITTED. 3 ITA.NO.4004/DEL./2015 MR. PRATAP SHARMA, FARIDABAD. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRASANT MAHARISHI) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 07 TH AUGUST, 2018 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 6. D.R. ITAT SMC/C BENCH, DELHI 7. GUARD FILE. //BY ORDER// ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.