Kamal Kishore Jaiswal, Dehradun V. DCIT, Dehradun

ITA 4724/DEL/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8360 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 25-05-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 16-07-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K K JAISWAL
• Assessee Lawyers: TARUN SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A .NO.-4724/DE L/2015 (ASSESSMENT YEAR-2007-08) KAMAL KISHORE JAISWAL, 23/25, PRITAM ROAD, DEHRADUN. PAN-ACDPK1166C (APPELLANT) VS DCIT, CENTRAL CIRCLE, DEHRADUN (RESPONDENT) ASSESSEE BY SH. TARUN SINGH, ADV. R EVENUE BY SH. K.K.JAISWAL, DR ORDER PER DIVA SINGH, JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 20.05.2015 OF CIT(A) , DEHRADUN PERTAINING TO 2007-08 AY. 2. AT THE TIME OF HEARING, AN ADJOURNMENT PETITION WAS MOVED ON BEHALF OF THE ASSESSEE. SINCE NO ONE WAS PRESENT IN SUPPORT THEREOF IT WAS PASSED OVER. IN THE SECOND ROUND ALSO, NO ONE PUT AN APPEARANCE IN SUPPORT OF THE PETITION MOVED. A PERUSAL OF THE RECORD SHOWS THAT THE REGI STRY HAD FLAGGED THE APPEAL AS DEFECTIVE. THE DEFECTS POINTED OUT BY THE REGIS TRY, IT IS SEEN HAVE BEEN COMMUNICATED TO THE ASSESSEE ON 28.07.2015 AND TILL DATE, THEY REMAIN NOT CURED. THE RECORD FURTHER SHOWS THAT THE APPEAL C AME UP FOR HEARING ON FIVE DIFFERENT OCCASIONS DESPITE THIS THE DEFECT REMAINS IN THE APPEAL FILED. IN THE AFORE-MENTIONED PECULIAR FACTS AND CIRCUMSTANCES, T HE ADJOURNMENT PETITION DATE OF HEARING 17.03.2016 DATE OF PRONOUNCEMENT 01.04.2016 I.T.A .NO.-4724/DEL/2015 PAGE 2 OF 2 WAS REJECTED AS THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL AS A RESULT THEREOF THE APPEAL HAS REMAINED DEFECTIVE. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE WITH LIBERTY TO THE ASSESSEE IN CASE IT IS SERIOUS IN PURSUING THE APPEAL TO TAKE APPROPRIATE CORRECTIVE ACTIONS. IN SUCH AN EVENTUALITY, THE ASSESSEE WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER. THE CO-ORDINATE BENCH CONSIDERING THE PETITION IF S O MOVED, IF SO SATISFIED THAT THE DEFECTS HAVE BEEN CURED MAY RECALL THIS ORDER. THE SAID ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 01 ST OF APRIL, 2016. SD/- SD/- (PRASHANT MAHARISHI) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 01/04/2016 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI