Deepa Bhatia, Delhi V. ITO, New Delhi

ITA 4365/DEL/2012

• Counselvise Citation: 436520114 RSA 2012
• Duration Of Justice: 2 year(s) 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-02-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 09-08-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PARWINDER KAUR
• Assessee Lawyers: SANDEEP THAKRAL

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 B BB B : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA, VICE , VICE , VICE , VICE PRESIDENT AND PRESIDENT AND PRESIDENT AND PRESIDENT AND SHRI SHRI SHRI SHRI T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR, , , , ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER ITA NO ITA NO ITA NO ITA NO. .. .4365/DEL/2012 4365/DEL/2012 4365/DEL/2012 4365/DEL/2012 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2007 2007 2007 2007- -- -08 0808 08 SMT. DEEPA BHATIA, SMT. DEEPA BHATIA, SMT. DEEPA BHATIA, SMT. DEEPA BHATIA, 31, RAJPUR ROAD, 31, RAJPUR ROAD, 31, RAJPUR ROAD, 31, RAJPUR ROAD, CIVIL LINES, CIVIL LINES, CIVIL LINES, CIVIL LINES, DELHI DELHI DELHI DELHI 1 11 110 054. 10 054. 10 054. 10 054. PAN : AASPB0922G. PAN : AASPB0922G. PAN : AASPB0922G. PAN : AASPB0922G. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -20(2), 20(2), 20(2), 20(2), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SANDEEP THAKRAL, CA. RESPONDENT BY : SMT. PARWINDER KAUR, SR.DR. DATE OF HEARING : 19.02.2015 19.02.2015 19.02.2015 19.02.2015 DATE OF PRONOUNCEMENT : 04.03.2015 04.03.2015 04.03.2015 04.03.2015 ORDER ORDER ORDER ORDER PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA, VP , VP , VP , VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE AY 2007-08 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-IX, NEW DELHI D ATED 2 ND MAY, 2012. 2. AT THE TIME OF HEARING OF THE APPEAL, THE LEARNE D COUNSEL FOR THE ASSESSEE SHOWED HIS INABILITY TO ASSIST THE COURT I N DISPOSING OFF THE MATTER ON MERITS AND ALSO FILED AN APPLICATION DATE D 18 TH FEBRUARY, 2015 FOR ADJOURNMENT OF THE CASE FIXED ON 19 TH FEBRUARY, 2015, WHICH WAS REJECTED BY THE BENCH. THE CASE HAD BEEN ADJOUR NED ON A NUMBER OF OCCASIONS RIGHT FROM 20 TH FEBRUARY, 2013 AT THE REQUEST OF THE ASSESSEE. THE HEARING WAS ADJOURNED IN THIS CASE A T THE REQUEST OF THE ASSESSEE ON SIX EARLIER OCCASIONS AND ON SEVENTH, T HE DATE OF HEARING I.E. ON 17 TH FEBRUARY, 2015, THE MATTER WAS ADJOURNED AT THE RE QUEST OF THE ASSESSEE FOR 19 TH FEBRUARY, 2015 AND IT WAS SPECIFICALLY MENTIONED ITA-4365/DEL/2012 2 BY THE BENCH THAT THE NEXT DATE OF HEARING WOULD BE THE LAST OPPORTUNITY TO THE ASSESSEE. ON 19 TH FEBRUARY, 2015, STILL THE REPRESENTATIVE OF THE ASSESSEE IS UNABLE TO ASSIST THE BENCH AND ACCORDINGLY, WE ARE LEFT WITH NO ALTERNATIVE BUT TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE AS NOT ADMITTED. WHILE TAKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD. [1991] 38 ITD 3 20 (DELHI). 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON 4 TH MARCH, 2015. SD/- SD/- ( (( (T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR) )) ) (G. (G. (G. (G.C. C.C. C. GUPTA GUPTA GUPTA GUPTA) )) ) ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SMT. DEEPA BHATIA, SMT. DEEPA BHATIA, SMT. DEEPA BHATIA, SMT. DEEPA BHATIA, 31, RAJPUR ROAD, CIVIL LINES, DELHI 31, RAJPUR ROAD, CIVIL LINES, DELHI 31, RAJPUR ROAD, CIVIL LINES, DELHI 31, RAJPUR ROAD, CIVIL LINES, DELHI 110 054. 110 054. 110 054. 110 054. 2. RESPONDENT : INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -20(2), NEW DELHI. 20(2), NEW DELHI. 20(2), NEW DELHI. 20(2), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR