Shri Sharwan Kumar Sethi, New Delhi V. ACIT, New Delhi

ITA 502/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3680 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 01-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH C, NEW DELHI BEFORE : SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 502/DEL./2016 ASSESSMENT YEAR: 2011-12 SHARWAN KUMAR SETHI, 18/13 - 14, WEA KAROL BAGH, NEW DELHI PAN-AAUPS 5020L (APPELLANT) VS. A.C.I.T., CIRCLE - 33(1), NEW DELHI. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. ARUN KUMAR YADAV, SR. DR ORDER PER L.P. SAHU, A.M.: THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAI NST THE ORDER OF LEARNED CIT(A), 17, NEW DELHI DATED 20.11.2015 PASS ED FOR THE ASSESSMENT YEAR 2011-12. 2. NONE IS PRESENT ON BEHALF OF THE ASSESSEE DESPIT E THE NOTICE FOR HEARING WAS SENT THROUGH REGISTERED POST AT THE ADDRESS GIV EN IN THE APPEAL PAPERS, WHICH RETURNED BACK BY THE POSTAL AUTHORITIES WITH THE REMARK LEFT. NO OTHER ADDRESS IS MADE AVAILABLE ON RECORD NOR IS THERE AN Y WRITTEN REQUEST FOR ADJOURNMENT ON BEHALF OF THE ASSESSEE. IT APPEARS T HAT THE ASSESSEE IS NOT DATE OF HEARING 09.11.2017 DATE OF PRONOUNCEMENT 09.11.2017 ITA NO. 502/DEL./2016 2 INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, TH E APPEAL OF THE ASSESSEE DESERVES TO BE DISMISSED IN LIMINE FOR WANT OF PROSECUTION IN VIEW OF THE ORDERS OF TRIBUNAL IN CIT VS. MULTI PLAN INDIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. IN THE RESULT, THE APPEAL IS DISMISSED, AS INDIC ATED ABOVE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 09.11.2017 . SD/- SD/- (H.S. SIDHU) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 09.11.2017 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI