Sh. Deepak Kumar, New Delhi V. ITO, New Delhi

ITA 4437/DEL/2015

• Counselvise Citation: 443720114 RSA 2015
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 02-11-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 07-07-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GARIMA JAIN

Judgement Text

ITA NO.4437/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 . 4437 /DEL/20 1 5 A.Y. : 20 10 - 11 SHRI DEEPAK KUMAR, I-5/50, SECTOR-16, ROHINI, DELHI 110 085 (PAN:AMLPK9524A) VS . INCOME TAX OFFICER, WARD 21(1), NEW DELHI (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : MS. GARIMA JAIN, S R . DR. DATE OF HEARING: DATE OF HEARING: DATE OF HEARING: DATE OF HEARING: 02 0202 02. .. .1 11 11 11 1.201 .201 .201 .2015 55 5 DATE OF ORDER : DATE OF ORDER : DATE OF ORDER : DATE OF ORDER : 02 0202 02. .. .1 11 11 11 1.201 .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 2 22 23 33 3. .. .4 44 4. .. .20 2020 201 11 14 44 4 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)- -- -13, NEW DELHI 13, NEW DELHI 13, NEW DELHI 13, NEW DELHI FOR THE ASSTT. YEAR FOR THE ASSTT. YEAR FOR THE ASSTT. YEAR FOR THE ASSTT. YEAR 20 2020 2010 1010 10- -- -11 1111 11. . . . 2. 2.2. 2. THE PRESENT CASE WAS EARLIER FIXED FOR THE PRESENT CASE WAS EARLIER FIXED FOR THE PRESENT CASE WAS EARLIER FIXED FOR THE PRESENT CASE WAS EARLIER FIXED FOR 26 2626 26. .. .8 88 8.2015 .2015 .2015 .2015, , , , NEITHER THE NEITHER THE NEITHER THE NEITHER THE ASSESSEE NOR H ASSESSEE NOR H ASSESSEE NOR H ASSESSEE NOR HIS IS IS IS AUTHORISED REPRESENTATIAVE APPEARED BEFORE THE B ENCH AUTHORISED REPRESENTATIAVE APPEARED BEFORE THE BENC H AUTHORISED REPRESENTATIAVE APPEARED BEFORE THE BENC H AUTHORISED REPRESENTATIAVE APPEARED BEFORE THE BENC H AND AND AND AND ALSO NO ADJOURNMENT APPLICATION WAS FILED. THE ALSO NO ADJOURNMENT APPLICATION WAS FILED. THE ALSO NO ADJOURNMENT APPLICATION WAS FILED. THE ALSO NO ADJOURNMENT APPLICATION WAS FILED. THE CAS E WAS ADJOURNED CASE WAS ADJOURNED CASE WAS ADJOURNED CASE WAS ADJOURNED FOR FOR FOR FOR 23 2323 23. .. .9 99 9.2015 BY ISSUING THE RPAD .2015 BY ISSUING THE RPAD .2015 BY ISSUING THE RPAD .2015 BY ISSUING THE RPAD NOTICE FOR THE HEARING NOTICE FOR THE HEARING NOTICE FOR THE HEARING NOTICE FOR THE HEARING AT THE ADDRESS AT THE ADDRESS AT THE ADDRESS AT THE ADDRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10 MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10 MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10 MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10. AGAIN O . AGAIN O . AGAIN O . AGAIN ON N N N 23 2323 23. .. .9 99 9.201 .201 .201 .2015 55 5, , , , NEITHER THE ASSESSEE NOR NEITHER THE ASSESSEE NOR NEITHER THE ASSESSEE NOR NEITHER THE ASSESSEE NOR H HH HIS IS IS IS AUTHORISED REPRESENTATIVE ATTENDED THE AUTHORISED REPRESENTATIVE ATTENDED THE AUTHORISED REPRESENTATIVE ATTENDED THE AUTHORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILED ANY APPLICATION HEARING AND ALSO NOT FILED ANY APPLICATION HEARING AND ALSO NOT FILED ANY APPLICATION HEARING AND ALSO NOT FILED ANY APPLICATION FOR ADJOURNMENT FOR ADJOURNMENT FOR ADJOURNMENT FOR ADJOURNMENT. . . . THEN AGAIN THEN AGAIN THEN AGAIN THEN AGAIN THE MATTER WAS ADJOURNED FOR 02.11.2015 BY REGD. PO ST. TODAY AGAIN THE MATTER WAS ADJOURNED FOR 02.11.2015 BY REGD. PO ST. TODAY AGAIN THE MATTER WAS ADJOURNED FOR 02.11.2015 BY REGD. PO ST. TODAY AGAIN THE MATTER WAS ADJOURNED FOR 02.11.2015 BY REGD. PO ST. TODAY AGAINI I I I I.E. 02.11.2015 NO BODY PRESENT ON BEHALF OF THE AS SESSEE NOR ANY I.E. 02.11.2015 NO BODY PRESENT ON BEHALF OF THE AS SESSEE NOR ANY I.E. 02.11.2015 NO BODY PRESENT ON BEHALF OF THE AS SESSEE NOR ANY I.E. 02.11.2015 NO BODY PRESENT ON BEHALF OF THE AS SESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED. I ADJOURNMENT APPLICATION WAS FILED. I ADJOURNMENT APPLICATION WAS FILED. I ADJOURNMENT APPLICATION WAS FILED. I HAVE PERUSED T HE RECORDS AND FOUND HAVE PERUSED THE RECORDS AND FOUND HAVE PERUSED THE RECORDS AND FOUND HAVE PERUSED THE RECORDS AND FOUND THAT THE ASSESSEE HAS NOT GIVEN ANY FRESH ADDRESS F OR CORRESPONDENCE. THAT THE ASSESSEE HAS NOT GIVEN ANY FRESH ADDRESS F OR CORRESPONDENCE. THAT THE ASSESSEE HAS NOT GIVEN ANY FRESH ADDRESS F OR CORRESPONDENCE. THAT THE ASSESSEE HAS NOT GIVEN ANY FRESH ADDRESS F OR CORRESPONDENCE. IN MY CONSIDERED OPINION, NO USEFUL PURPOSE WOU IN MY CONSIDERED OPINION, NO USEFUL PURPOSE WOU IN MY CONSIDERED OPINION, NO USEFUL PURPOSE WOU IN MY CONSIDERED OPINION, NO USEFUL PURPOSE WOULD B E SERVED TO ISSUE LD BE SERVED TO ISSUE LD BE SERVED TO ISSUE LD BE SERVED TO ISSUE NOTICE AGAIN AND AGAIN ON THE SAME ADDRESS. NOTICE AGAIN AND AGAIN ON THE SAME ADDRESS. NOTICE AGAIN AND AGAIN ON THE SAME ADDRESS. NOTICE AGAIN AND AGAIN ON THE SAME ADDRESS. ITA NO.4437/DEL/2015 2 3. 3.3. 3. 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 P PP PROSECUTION OF ROSECUTION OF ROSECUTION OF ROSECUTION 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 T DECISIONS OF DELHI BENCH OF T DECISIONS OF DELHI BENCH OF T DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA HE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA HE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA HE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H HIGH COURTS LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H HIGH COURTS LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H HIGH COURTS LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H 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 BENCH IS SO SATISFIED, THE MA TTER MAY BE RECALLED APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MA TTER MAY BE RECALLED APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MA TTER MAY BE RECALLED APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MA TTER 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 DI DIDI DISMISSED IN LIMINE. SMISSED IN LIMINE. SMISSED IN LIMINE. SMISSED 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 02 0202 02. .. .1 11 11 11 1.2015 .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: 02.11.2015 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