Shri Charanjit Singh, New Delhi V. ITO, New Delhi

ITA 4395/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8026 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 11-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NOS.4395 & 4396/DEL/2016 ASSESSMENT YEARS: 2007-08 & 2008-09 SHRI CHARANJIT SINGH, PROP. PAL ENTERPRISES, M-24, 2 ND FLOOR, SHAM NAGAR, NEW DELHI. PAN: AUXPS3613A VS. ITO, WARD-45(4), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS ASHIMA NEB, SR. DR DATE OF HEARING : 16.04.2019 DATE OF PRONOUNCEMENT : 16.04.2019 ORDER PER R.K. PANDA, AM: THE ABOVE TWO APPEALS FILED BY THE ASSESSEE ARE DIR ECTED AGAINST THE SEPARATE ORDERS DATED 15 TH JULY, 2016 OF THE CIT(A)-15, NEW DELHI, RELATING TO ASSESSMENT YEARS 2007-08 AND 2008-09 RESPECTIVELY. FOR THE SA KE OF CONVENIENCE, THESE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS CO MMON ORDER FOR THE SAKE OF CONVENIENCE. ITA NOS.4395 & 4396/DEL/2016 2 2. NOTICES OF HEARING WERE SENT TO THE ASSESSEE THR OUGH RPAD FIXING THE DATE OF HEARING ON 16 TH APRIL, 2019. HOWEVER, THE NOTICES SENT BY THE REG ISTRY WERE RETURNED UNSERVED BY THE POSTAL AUTHORITIES WITH THE REMARK: NO SUCH PERSON. THE ASSESSEE HAS NOT TAKEN ANY STEPS TO INFORM THE REGISTRY REGARDIN G THE CHANGED ADDRESS, IF ANY. THIS TYPE OF CONDUCT ON THE PART OF THE ASSESSEE SHOWS T HAT HE IS NOT INTERESTED IN PROSECUTING THE APPEAL FIELD BY HIM. THEREFORE, FO LLOWING THE DECISIONS MENTIONED BELOW, THE APPEALS FILED BY THE ASSESSEE ARE DISMIS SED FOR WANT OF PROSECUTION:- 1. CIT VS. B.N. BHATTACHARGEE & ANR., 118 ITR 461. 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 4 80 (M.P.). 3. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P.) LTD, 38 ITD 320 (DEL.). 3. HOWEVER, IF THE ASSESSEE, THROUGH PROPER APPLICATIO N, EXPLAINS THE REASONS FOR SUCH NON-APPEARANCE, THE TRIBUNAL MAY, AT ITS DISCR ETION, RECALL THIS ORDER. 4. IN THE RESULT, THE APPEALS FILED BY THE AS SESSEE ARE DISMISSED IN LIMINE FOR WANT OF PROSECUTION. THE DECISION WAS PRONOUNCED IN THE OPEN COURT AT T HE TIME OF HEARING ITSELF I.E., ON 16.04.2019. SD/- SD/- (KULDIP SINGH) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 16 TH APRIL, 2019 DK ITA NOS.4395 & 4396/DEL/2016 3 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI