Vinod Kumar Arora, Hisar V. ITO, Hisar

ITA 4195/DEL/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65997 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 01-10-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 19-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHUMANA SEN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `H : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO.4195/DEL./2011 (ASSESSMENT YEAR : 2006-07) SHRI VINOD KUMAR ARORA, VS. ITO, WARD 4, 75-A, KAMLA NAGAR, HISAR. HISAR. (PAN/GIR NO.AGFPA4931R) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS. SHUMANA SEN, SR.DR ORDER PER U.B.S. BEDI, J.M. THIS APPEAL OF THE ASSESSEE EMANATES FROM THE ORDER OF THE CIT (A), ROHTAK, DATED 12.07.2011, RELEVANT TO ASSESSMENT YEAR 2006-07. 2. A DEFECT NOTICE TICKING AT SERIAL NO.7 ASKING F OR FORM NO.35/GROUNDS OF APPEAL/STATEMENT OF THE FACTS BEFORE THE CIT(A)/DY. CIT, NOT FILED IN DUPLICATE WAS SERVED ON THE ASSESSEE TO MAKE AVAILABLE THE SAME WITHIN TEN DAYS FROM THE DATE OF THE RECEIPT, BUT THE ASSESSEE DID NOT RESPOND. ON 01.1 0.2012, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT HAS B EEN RECEIVED AT THE TIME OF HEARING OF THE APPEAL. EARLIER ON 23.05.2012 ALSO, ASSESSEE W AS NOT PRESENT AT THE TIME OF HEARING OF THE APPEAL AS WELL. THUS, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF THE PRESENT APPEAL. 3. HAVING REGARD TO RULE 19(2) OF ITAT RULES, 1963 AND FOLLOWING VARIOUS DECISIONS OF THE TRIBUNAL INCLUDING IN THE CASE OF CIT VS. M ULTIPLAN INDIA (P) LTD., REPORTED IN 38 ITD 320 (DEL.) AND THE JUDGMENT OF HONBLE MADHYA P RADESH HIGH COURT IN THE CASE OF I.T.A. NO.4195/DEL./2011 (A.Y. : 2006-07) 2 ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 I.T.R. 480 (MP), WE TREAT THE APPEAL OF THE ASSESSEE AS UNADMITTED AND DISMISS THE SAME. 4. AS A RESULT, THE APPEAL FILED BY THE ASSESSEE I S DISMISSED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT SOON AFTER THE CONC LUSION OF THE HEARING ON 01.10.2012. SD/- SD/- (SHAMIM YAHYA) ACCOUNTANT MEMBER (U.B.S. BEDI ) JUDICIAL MEMBER DATED : OCT. 01, 2012 SKB COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A), ROHTAK. 5. CIT(ITAT) DEPUTY REGISTRAR, ITAT