Pramod Kumar Aggarwal, New Delhi V. ITO, New Delhi

ITA 4462/DEL/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4287 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 30-11-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 19-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K JAIN

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH SMC-II: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 4462/DEL/2016 A.Y. : 2012-13 PRAMOD KUMAR AGGARWAL, VS. ITO, WARD 63(1), 250, AZAD MARKET, DELHI SADAR BAZAR, DELHI 110 006 (PAN: AAEPA8734D) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. S.K. JAIN, SR. DR O R D E R THIS APPEAL IS FILED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER DATED 21.6.2016 OF THE LD. CIT(A)-20, NEW DELHI RELEVANT TO ASSESSMENT YEAR 2012-13. 2. IN THIS CASE THE NOTICE WAS SENT TO THE ASSESSE E FOR HEARING BY REGD. AD POST FOR TODAY I.E. 30.11.2016 AT THE ADDRE SS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10, BUT NEITHER THE ASSES SEE NOR HIS AUTHORISED REPRESENTATIVE ATTENDED THE HEARING AND ALS O NOT FILED ANY APPLICATION FOR ADJOURNMENT. IT IS THUS INFERRED THA T THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF HIS APPEAL, THEREFO RE, IN MY CONSIDERED OPINION, NO USEFUL PURPOSE WOULD BE SERV ED TO SEND THE NOTICE AGAIN AND AGAIN ON THE SAME ADDRESS. 3. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLL OWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING T HAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRAD ESH HIGH COURTS DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (MP), I TREAT THIS APPEAL AS UNADMITTED AND DISM ISS THE SAME. I WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSE SSEE EXPLAINS THE PAGE 2 OF 2 REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SAT ISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 13-12-2016. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE:13/12/2016 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4.CIT (A) 5. DR , ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES