Anil Kumar (HUF), V. ACIT Central Circle,

ITA 505/DEL/2008

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6340 (ITAT-DELHI)
• Duration Of Justice: 8 year(s) 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 11-02-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJIV MALHOTRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI O.P. KANT ITA NO. 5 05 /DEL/20 08 ASSESSMENT YEAR: 1 9 93 - 93 SHYAM BIHARI, VS. DEPUTY CIT (INV. CIRCLE), S/O. SH. DUNI CHAND, INCOME - TAX OFFICE, SHYAM NIWAS, MOHALLA KAYASTHAN, HISAR. GANDHI CHOWK, HISAR - 125001 (PAN: A NLPB2159D ) (APPELLANT) (RESPONDENT) ITA NO. 659/DEL/2008 ASSESSMENT YEAR: 1993 - 93 DEPUTY CIT (INV. CIRCLE), VS. SHYAM BIHARI, S/O. INCOME - TAX OFFICE, SUNI CHAND, HISAR. SHYAM NIWAS, MOHALLA KAYASTHAN, GANDHI CHOWK, HISAR. (PAN: ANLPB2159D) (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE DEPARTM ENT BY: SHRI RAJIV MALHOTRA, CIT( DR ) DATE OF HEARING : 23 . 0 3 .201 6 DATE OF PRONOUNCEMENT: 28 : 0 3 .201 6 ORDER PER I.C. SUDHIR : JUDICIAL MEMBER SO FAR AS APPEAL PREFER RED BY THE ASSESSEE IS CONCERNED, WE FIND THAT NOTICE FOR HEARING OF THE APPEAL FOR TODAY I.E. 23.3.2016 HAS BEEN ISSUED WELL IN ADVANCE ON 09.02.2016 THROUGH REGISTERED POST ON THE GIVEN ADDRESS OF THE APPELLANT BUT NO ONE IS PRESENT TODAY ON HIS BEHALF N OR ANY APPLICATION FOR 2 ADJOURNMENT HAS BEEN MOVED. IT IS AN OLD CASE AND EVEN ON 22.11.2012 AND 24.9.2014, THE HEARING WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE BUT THE BENCH WAS NOT CONSTITUTED AND THE HEARING WAS ADJOURNED. SINCE THERE IS NO RESPONSE TO THE NOTICE OF HEARING ISSUED ON THE GIVEN ADDRESS OF THE ASSESSEE AND NO OTHER ADDRESS IS AVAILABLE ON RECORD, WE ARE HAVING NO OPTION BUT TO DISMISS THE APPEAL IN DEFAULT. THE APPEAL IS ACCORDINGLY DISMISSED. 2. THE APPEAL OF THE REVENUE HAVING TAX EF FECT BELOW RS.10 LACS, PREFERRED IN VIOLATION OF THE CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015 HAVING THE STATUTORY FORCE UNDER SEC. 268 OF THE ACT IS NOT MAINTAINABLE AND THE SAME IS DISMISSED AS SUCH. 3 . IN RESULT, BOTH THE APPEAL S ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 . 0 3 . 201 6 S D/ - SD/ - ( O.P . K A NT ) ( I.C. UDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28 / 0 3 /201 6 MOHAN LAL COPY FORWARDED TO: 1) APPELLANT 2) RESPONDENT 3) CIT 4) CIT(APPEALS) 5) DR:ITAT ASSISTANT REGISTRAR 3 DATE DRAFT DICTATED DIRECTLY ON COMPUTER 2 3 . 0 3 .201 6 DRAFT PLACED BEFORE AUTHOR 2 3 . 0 3 .2016 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISC USSED/APPROVED BY SECOND MEMBER. 2 8 .03 .2016 APPROVED DRAFT COMES TO THE SR.PS/PS 2 8 . 0 3 .2016 KEPT FOR PRONOUNCEMENT ON 2 8 .03 .2016 FILE SENT TO THE BENCH CLERK 2 9 . 0 3 .2016 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.