Smt. Aruna Rani, New Delhi V. ITO, Panipat

ITA 4198/DEL/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1363 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 05-10-2016
• Assessment Year: 2000-2001
• Appeal Filed On: 20-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K MISHRA

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 H HH H : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI I.C.SUDHIR I.C.SUDHIR I.C.SUDHIR I.C.SUDHIR, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO.4198/DEL/2011 4198/DEL/2011 4198/DEL/2011 4198/DEL/2011 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2000 2000 2000 2000- -- -01 0101 01 SMT.ARUNA RANI, SMT.ARUNA RANI, SMT.ARUNA RANI, SMT.ARUNA RANI, W/O SHRI ANIL KUMAR, W/O SHRI ANIL KUMAR, W/O SHRI ANIL KUMAR, W/O SHRI ANIL KUMAR, C/O K.L.ANEJA, ADVOCATE C/O K.L.ANEJA, ADVOCATE C/O K.L.ANEJA, ADVOCATE C/O K.L.ANEJA, ADVOCATE, ,, , FLAT NO.92C, BLOCK FLAT NO.92C, BLOCK FLAT NO.92C, BLOCK FLAT NO.92C, BLOCK- -- -B, B,B, B, PKT PKT PKT PKT- -- -W, SHALIMAR BAGH, W, SHALIMAR BAGH, W, SHALIMAR BAGH, W, SHALIMAR BAGH, DELHI DELHI DELHI DELHI 110 088. 110 088. 110 088. 110 088. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -3, 3,3, 3, AYKAR BHAWAN, HUDA, AYKAR BHAWAN, HUDA, AYKAR BHAWAN, HUDA, AYKAR BHAWAN, HUDA, PANIPAT. PANIPAT. PANIPAT. PANIPAT. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI A.K.MISHRA, CIT-DR. ORDER ORDER ORDER ORDER PER G. PER G. PER G. PER G.D.AGRAWAL D.AGRAWAL D.AGRAWAL D.AGRAWAL, , , , VP VPVP VP : : : : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LEARNED CIT(A), KARNAL DATED 2 ND AUGUST, 2011 FOR THE AY 2000-01. 2. THE APPEAL WAS FIXED FOR HEARING ON 21.11.2011 WHEN THE CASE WAS ADJOURNED AT THE REQUEST OF THE ASSESSEES COUN SEL TO 22.03.2012. THEREAFTER, THE BENCH DID NOT FUNCTION AND THE HEAR ING WAS FIXED ON 25.07.2012. ON 25.07.2012, THE MATTER WAS ADJOURNE D TO 01.11.2012 AT THE REQUEST OF THE ASSESSEES COUNSEL. AGAIN ON 01.11.2012, THERE WAS A WRITTEN REQUEST OF THE ASSESSEES COUNSEL PRA YING FOR ADJOURNMENT AND THUS, THE MATTER WAS ADJOURNED TO 2 1.03.2013. HOWEVER, AT THE TIME OF HEARING TODAY I.E. 21.03.20 12, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS AN Y REQUEST FOR ADJOURNMENT. IN VIEW OF THE ABOVE, WE ARE OF THE O PINION THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPE AL. WHILE TAKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISION OF HONBL E DELHI BENCH OF ITA-4198/DEL/2011 2 ITAT IN THE CASE OF CIT VS. MULTIPLAN (INDIA) PVT. LTD., 38 ITD 320 (DEL). ACCORDINGLY, WE DISMISS THE ASSESSEES APPEAL IN LIMINE . 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 21 ST MARCH, 2013. SD/- SD/- ( (( (I.C.SUDHIR I.C.SUDHIR I.C.SUDHIR I.C.SUDHIR) )) ) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 21.03.2013 VK. COPY FORWARDED TO: - 1. APPELLANT : SMT.ARUNA RANI, W/O SHRI ANIL KUMAR, SMT.ARUNA RANI, W/O SHRI ANIL KUMAR, SMT.ARUNA RANI, W/O SHRI ANIL KUMAR, SMT.ARUNA RANI, W/O SHRI ANIL KUMAR, C/O K.L.ANEJA, ADVOCATE, C/O K.L.ANEJA, ADVOCATE, C/O K.L.ANEJA, ADVOCATE, C/O K.L.ANEJA, ADVOCATE, FLAT NO.92C, BLOCK FLAT NO.92C, BLOCK FLAT NO.92C, BLOCK FLAT NO.92C, BLOCK- -- -B, PKT B, PKT B, PKT B, PKT- -- -W, SHALIMAR BAGH, W, SHALIMAR BAGH, W, SHALIMAR BAGH, W, SHALIMAR BAGH, DELHI DELHI DELHI DELHI 110 088. 110 088. 110 088. 110 088. 2. RESPONDENT : INCOME TAX OFFICER, WAR INCOME TAX OFFICER, WAR INCOME TAX OFFICER, WAR INCOME TAX OFFICER, WARD DD D- -- -3, AYKAR BHAWAN, HUDA, 3, AYKAR BHAWAN, HUDA, 3, AYKAR BHAWAN, HUDA, 3, AYKAR BHAWAN, HUDA, PANIPAT. PANIPAT. PANIPAT. PANIPAT. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR