Sunil Kumar Thukral, Rewari V. ITO, Rewari

ITA 4306/DEL/2015

• Counselvise Citation: 430620114 RSA 2015
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 28-10-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 02-07-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJNA

Judgement Text

ITA NO.4306/DEL/2015 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. NO . 4 306 /DEL/20 1 5 A.Y. : 20 0 9 - 10 SUNIL KUMAR THUKRAL, PROP. M/S APSARA ICE CREAM, RAILWAY ROAD, REWARI- HARYANA (PANAAJPT9861N) VS . ITO, WARD - 2,. REWARI (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. P. DAM KANUNJNA, SR. DR. DATE OF HEARING: DATE OF HEARING: DATE OF HEARING: DATE OF HEARING: 28 2828 28. .. .10 1010 10.201 .201 .201 .2015 55 5 DATE OF ORDER : DATE OF ORDER : DATE OF ORDER : DATE OF ORDER : 28 2828 28. .. .10 1010 10.201 .201 .201 .2015 55 5 ORDER ORDER ORDER ORDER TH THTH THIS IS IS IS APPEAL APPEAL APPEAL APPEAL BY THE ASSESSEE BY THE ASSESSEE BY THE ASSESSEE BY THE ASSESSEE IS IS IS IS DIRECTED AGAINST DIRECTED AGAINST DIRECTED AGAINST DIRECTED AGAINST THE THE THE THE O OO ORDER DATED RDER DATED RDER DATED RDER DATED 11 1111 11. .. .5 55 5. .. .20 2020 201 11 15 55 5 PASSED BY THE LD. PASSED BY THE LD. PASSED BY THE LD. PASSED BY THE LD. COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX (APPEALS) (APPEALS) (APPEALS) (APPEALS)- -- -ROHTAK ROHTAK ROHTAK ROHTAK FOR THE ASSTT. YEAR FOR THE ASSTT. YEAR FOR THE ASSTT. YEAR FOR THE ASSTT. YEAR 20 2020 200 00 09 99 9- -- -10 1010 10. . . . 2. 2.2. 2. THE PRESENT CASE WAS EARLIER FIXED FOR 26.8.2015 AND THE PRESENT CASE WAS EARLIER FIXED FOR 26.8.2015 A ND THE PRESENT CASE WAS EARLIER FIXED FOR 26.8.2015 A ND THE PRESENT CASE WAS EARLIER FIXED FOR 26.8.2015 A ND NEITHER THE NEITHER THE NEITHER THE NEITHER THE ASSESSEE NOR HIS AUTHORISED REPRESENTATIAVE ASSESSEE NOR HIS AUTHORISED REPRESENTATIAVE ASSESSEE NOR HIS AUTHORISED REPRESENTATIAVE ASSESSEE NOR HIS AUTHORISED REPRESENTATIAVE APPEARE D BEFORE THE BENCH APPEARED BEFORE THE BENCH APPEARED BEFORE THE BENCH APPEARED BEFORE THE BENCH AND THE CASE WAS ADJOURNED FOR 23.9.2015 BY ISSUING THE RPAD AND THE CASE WAS ADJOURNED FOR 23.9.2015 BY ISSUING THE RPAD AND THE CASE WAS ADJOURNED FOR 23.9.2015 BY ISSUING THE RPAD AND THE CASE WAS ADJOURNED FOR 23.9.2015 BY ISSUING THE RPAD NOTICE FOR NOTICE FOR NOTICE FOR NOTICE FOR THE HEARING. THE HEARING. THE HEARING. THE HEARING. AGAIN ON 23.9.2015 NONE APPEARED ON BEHALF OF THE AGAIN ON 23.9.2015 NONE APPEARED ON BEHALF OF THE AGAIN ON 23.9.2015 NONE APPEARED ON BEHALF OF THE AGAIN ON 23.9.2015 NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED WAS FILED WAS FILED WAS FILED AND AND AND AND THE THE THE THE CASE CASE CASE CASE WAS WAS WAS WAS FURTHER ADJOURNED FOR FURTHER ADJOURNED FOR FURTHER ADJOURNED FOR FURTHER ADJOURNED FOR 28.10. 28.10. 28.10. 28.10.2 22 2015 AND NOTICE WAS ISSUED BY RPAD 015 AND NOTICE WAS ISSUED BY RPAD 015 AND NOTICE WAS ISSUED BY RPAD 015 AND NOTICE WAS ISSUED BY RPAD AT THE AT THE AT THE AT THE ADDRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10 ADDRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10 ADDRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10 ADDRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10 . . . . I I I I HAVE PERUSED HAVE PERUSED HAVE PERUSED HAVE PERUSED THE RECORDS AND FOUND THAT THE ASSESSEE HAS NOT GIV EN ANY FRESH ADDRESS THE RECORDS AND FOUND THAT THE ASSESSEE HAS NOT GIV EN ANY FRESH ADDRESS THE RECORDS AND FOUND THAT THE ASSESSEE HAS NOT GIV EN ANY FRESH ADDRESS THE RECORDS AND FOUND THAT THE ASSESSEE HAS NOT GIV EN ANY FRESH ADDRESS FOR CORRESPONDENCE. IN MY CONSIDERED OPINION, NO U SEFUL PURPOS FOR CORRESPONDENCE. IN MY CONSIDERED OPINION, NO U SEFUL PURPOS FOR CORRESPONDENCE. IN MY CONSIDERED OPINION, NO U SEFUL PURPOS FOR CORRESPONDENCE. IN MY CONSIDERED OPINION, NO U SEFUL PURPOSE WOULD E WOULD E WOULD E WOULD BE SERVED TO ISSUE NOTICE AGAIN AND AGAIN ON THE SA ME ADDRESS. BE SERVED TO ISSUE NOTICE AGAIN AND AGAIN ON THE SA ME ADDRESS. BE SERVED TO ISSUE NOTICE AGAIN AND AGAIN ON THE SA ME ADDRESS. BE SERVED TO ISSUE NOTICE AGAIN AND AGAIN ON THE SA ME ADDRESS. 3 33 3. .. . ON ON ON ON 28 2828 28. .. .10 1010 10.201 .201 .201 .2015 55 5, , , , NEITHER THE ASSESSEE NOR NEITHER THE ASSESSEE NOR NEITHER THE ASSESSEE NOR NEITHER THE ASSESSEE NOR HIS HIS HIS HIS AUTHORISED AUTHORISED AUTHORISED AUTHORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT F ILED ANY APPLICATION REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT F ILED ANY APPLICATION REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT F ILED ANY APPLICATION REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT F ILED ANY APPLICATION ITA NO.4306/DEL/2015 2 FOR ADJOURNMENT FOR ADJOURNMENT FOR ADJOURNMENT FOR ADJOURNMENT. . . . IT IS THUS INFERRED THAT IT IS THUS INFERRED THAT IT IS THUS INFERRED THAT IT IS THUS INFERRED THAT THE THE THE THE ASSESSEE ASSESSEE ASSESSEE ASSESSEE IS IS IS IS NOT INTERESTED IN NOT INTERESTED IN NOT INTERESTED IN NOT INTERESTED IN PROSECUTION OF PROSECUTION OF PROSECUTION OF PROSECUTION OF HIS HIS HIS HIS APPEAL. APPEAL. APPEAL. APPEAL. 4 44 4. .. . HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLL OWING VARIOUS HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLO WING VARIOUS HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLO WING VARIOUS HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLO WING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H HIGH COURTS HIGH COURTS HIGH COURTS HIGH COURTS DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT ; 223 ITR 480 (MP), DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT ; 223 ITR 480 (MP), DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT ; 223 ITR 480 (MP), DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT ; 223 ITR 480 (MP), I I I I TREAT TH TREAT TH TREAT TH TREAT THIS IS IS IS APPEAL AS UNADMITTED AND DISMISS THE SAME. APPEAL AS UNADMITTED AND DISMISS THE SAME. APPEAL AS UNADMITTED AND DISMISS THE SAME. APPEAL AS UNADMITTED AND DISMISS THE SAME. I WOULD LIKE TO I WOULD LIKE TO I WOULD LIKE TO I WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE B APPEARANCE AND IF THE B APPEARANCE AND IF THE B APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MA TTER MAY BE RECALLED ENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED ENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED ENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 5 55 5. .. . AS A RESULT, AS A RESULT, AS A RESULT, AS A RESULT, THE A THE A THE A THE APPEAL OF THE ASSESSEE PPEAL OF THE ASSESSEE PPEAL OF THE ASSESSEE PPEAL OF THE ASSESSEE IS IS IS IS DISMISSED IN LIMINE. DISMISSED IN LIMINE. DISMISSED IN LIMINE. DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON ORDER PRONOUNCED IN THE OPEN COURT ON ORDER PRONOUNCED IN THE OPEN COURT ON ORDER PRONOUNCED IN THE OPEN COURT ON 28 2828 28. .. .10 1010 10.2015 .2015 .2015 .2015. . . . S SS SD DD D/ // /- -- - [ [[ [H.S. SIDHU H.S. SIDHU H.S. SIDHU H.S. SIDHU] ]] ] JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER SR BHATNAGAR SR BHATNAGAR SR BHATNAGAR SR BHATNAGAR DATE: 28.10.2015 COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES ITA NO.4306/DEL/2015 3