Shri Rishabh Prakash Jain, Delhi V. ITO, New Delhi

ITA 4625/DEL/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6525 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 07-12-2016
• Assessment Year: 2001-2002
• Appeal Filed On: 31-08-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: BEDOBINA CHAUDHARI
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

ITA NO. 4 625 /DEL./201 6 ASSESSMENT Y EAR: 200 1 - 0 2 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH SM C NEW DELHI) BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMB E R ITA NO. 4 625 /DEL./201 6 ASSESSMENT YEAR: 200 1 - 0 2 RISHABH PRAKASH JAIN, 2683/85, GALI PATTELY WALI, NAYA BAZAR, DELHI VS. IT O WARD - 29 ( 1 ) NEW DELHI (APPLICANT) (RESPONDENT) (PAN: A A G P J5075N ) ASSESSEE BY: NONE REVENUE BY: MS. BEDOBINA CHAUDHARI, SR. DR DATE OF HEARING 06 / 0 3 /201 7 DATE OF PRONOUNCEMENT 0 7 / 0 3 /201 7 ORDER PER B.P. JAIN , ACCOUNTANT MEMBER : 1. THIS APPEAL OF THE ASSESSEE ARISES FROM THE ORDER OF LD. CIT(A) - 34 , NEW DELHI VIDE ORDER DATED 1 . 7 .201 6 FOR THE A.Y. 200 1 - 0 2 . 2. NONE APPEARED IN THE PRESENT CASE IN SPITE OF VALID SERVICE OF NOTICE AND THEREFORE KEEPING IN VIEW THE PROVISIONS OF RULE 19(2) OF INCOME TAX (APPELLATE TRIBUNAL) RULES 1963, AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTI P LAN INDIA LTD. 38 ITD 320 (DELH I), THE ASSESSEE S PAGE 2 OF 3 APPEAL IS DISMISSED. 3. I ALSO RELY UPON THE DECISION OF HON BLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRA HOLKER VS. CW2 220 ITR 480 AND THE DECISION OF HON BLE SUPREME COURT IN THE CASE OF BHATTA CHARGEE AND ANR . IN ITA 118 PAGE 461, RELEVANT PAGES 477 AND 478 IN THIS REGARD. 4. RESPECTFULLY FOLLOWING THE ABOVE DECISIONS OF VARIOUS COURTS OF LAW, I DISMISS THE APPEAL OF THE ASSESSEE WITH LIBERTY TO RECALL THE APPEAL ON MOVEMENT OF PROPER APPLICATION. 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. 6 . P RONOUNCED IN THE OPEN COURT ON 0 7 . 0 3 .201 7. ( B.P. JAIN ) ACCOUNTANT MEMB E R DATED: 0 7 . 0 3 .2017 NARENDER COPY FORWARDED TO: 1) APPELLANT 2) RESPONDENT PAGE 3 OF 3 3) CIT 4) CIT (APPEALS) 5) DR: ITAT ASSISTANT REGISTRAR DATE DRAFT DICTATED ON 06 .0 3 .2017 DRAFT PLACED BEFORE AUTHOR 7 .0 3 .2017 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. APPROVED DRAFT COMES TO THE SR.PS/PS 0 7 .3.2017 KEPT FOR PRONOUNCEMENT ON FILE SENT TO THE BENCH CLERK 0 7 .3.2017 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.