Sh. Gulshan Miglani, Delhi V. ITO, New Delhi

ITA 4197/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7118 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 15-03-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 10-07-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH C CC C : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND AND AND S SS SMT. BEENA A. PILLAI MT. BEENA A. PILLAI MT. BEENA A. PILLAI MT. BEENA A. PILLAI, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 4197/DEL/2013 4197/DEL/2013 4197/DEL/2013 4197/DEL/2013 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2008 2008 2008 2008 - -- - 09 0909 09 SHRI GULSHAN MIGLANI, SHRI GULSHAN MIGLANI, SHRI GULSHAN MIGLANI, SHRI GULSHAN MIGLANI, 32/55, VISHWAS NAGAR, 32/55, VISHWAS NAGAR, 32/55, VISHWAS NAGAR, 32/55, VISHWAS NAGAR, SHAHDARA, SHAHDARA, SHAHDARA, SHAHDARA, DELHI DELHI DELHI DELHI 110 032. 110 032. 110 032. 110 032. PAN : AMVPM4278P. PAN : AMVPM4278P. PAN : AMVPM4278P. PAN : AMVPM4278P. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -35(4), 35(4), 35(4), 35(4), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI T. VASANTHAN, SENIOR DR. DATE OF HEARING : 05.07.2016 05.07.2016 05.07.2016 05.07.2016 DATE OF PRONOUNCEMENT : 05.07.2016 05.07.2016 05.07.2016 05.07.2016 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP : :: :- -- - THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2008-09 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-XXVII, NEW DELHI DATED 28 TH JANUARY, 2013. 2. AT THE TIME OF HEARING BEFORE US, NEITHER ANYBOD Y APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY REQUEST FO R ADJOURNMENT. ON SEVERAL OCCASIONS IN THE PAST I.E., ON 01.01.2014, 15.04.2015, 27.01.2016 AND 05.04.2016, THE MATTER WAS ADJOURNED AT THE WRITTEN REQUEST OF THE ASSESSEE. 3. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. WHILE T AKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF ITA-4197/DEL/2013 2 CIT VS. MULTIPLAN INDIA (P.) LTD. [1991] 38 ITD 3 20 (DELHI). ACCORDINGLY, WE DISMISS THE ASSESSEES APPEAL IN LIMINE . 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON 05.07.2016 . SD/- SD/- (BEENA A. PILLAI (BEENA A. PILLAI (BEENA A. PILLAI (BEENA A. PILLAI ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI GULSHAN MIGLANI, SHRI GULSHAN MIGLANI, SHRI GULSHAN MIGLANI, SHRI GULSHAN MIGLANI, 32/55, VISHWAS NAGAR, SHAHDARA, 32/55, VISHWAS NAGAR, SHAHDARA, 32/55, VISHWAS NAGAR, SHAHDARA, 32/55, VISHWAS NAGAR, SHAHDARA, DELHI DELHI DELHI DELHI 110 032. 110 032. 110 032. 110 032. 2. RESPONDENT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -35(4), NEW DEL 35(4), NEW DEL 35(4), NEW DEL 35(4), NEW DELHI. HI.HI. HI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR