Pradeep Kumar Dalal, New Delhi V. ITO, New Delhi

ITA 4916/DEL/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77572 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-04-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 02-04-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 17-09-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SHRI A. T. VARKEY, JUDICIAL MEMBER I.T.A .NO.-4916/DEL/2012 (ASSESSMENT YEAR-2007-08) PRADEEP KUMAR DALAL VS. ITO C/O. WISEMEN COP SERVICES P. LTD. WARD-24(3), 3 RD FLOOR, FLAT NO. 301, 1081/A-1 NEW DELHI. MEHRAULI, NEW DELHI. PAN: AEJPD4952P (APPELLANT) (RESPONDENT) ASSESSEE BY:- NONE REVENUE BY:- SMT. MEENAKSHI VOHRA, SR. DR. ORDER PER R. S. SYAL, AM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 29.06.2012 PASSED BY THE LD. CIT (A) XII, NEW DELH I IN RELATION TO THE ASSESSMENT YEAR 2007-08. 2. AT THE THRESHOLD WE NOTE THAT NONE APPEARED ON B EHALF OF THE ASSESSEE WHEN THIS APPEAL WAS CALLED FOR HEARING. WE FIND TH AT PROPER NOTICE OF HEARING HAS ALREADY BEEN GIVEN TO THE ASSESSEE. UND ER THESE CIRCUMSTANCES, IN OUR CONSIDERED OPINION ASSESSEE IS NOT INTERESTE D IN PROSECUTING THE I.T.A .NO.-4916/DEL/2012 2 APPEAL. AS SUCH WE HOLD THAT THIS APPEAL IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. IN THIS REGARD WE PLACE RELIANCE UPON FOLLOWING CASE LAWS: 1. CIT VS. MULTIPLAN INDIA LTD. 38 ITD 320 (DEL) 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (M.P.) 3. NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495 ( P& H) 4. CIT VS. B. N. BHATTACHARGEE AND ANOTHER 118 ITR 461(SC) 3. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CAS ES CITED (SUPRA), WE DISMISS THIS APPEAL FILED BY THE ASSESSEE FOR NON P ROSECUTION. 4. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 02/04/2014. SD/- SD/- ( A. T. VARKEY ) (R. S. SYAL) JUDICIAL MEMBER ACCOUNTANT M EMBER DATED: 02/04/2014 *AK VERMA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT I.T.A .NO.-4916/DEL/2012 3 ASSISTANT REGISTRAR DATE INITIAL 1. DRAFT DICTATED ON 02/04/2014 PS 2. DRAFT PLACED BEFORE AUTHOR 02/04/2014 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 03/04/2014 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 03/04/2014 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. *