Sh. Sushil Kumar, Muzaffarnagar V. ITO, Muzaffarnagar

ITA 5118/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97758 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 13-10-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 17-09-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR P DAM KANUNJNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC - I NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO. - 5118 /DEL/201 4 (ASSESSMENT YEAR - 200 5 - 06 ) SUSHIL KUMAR, 510, NORTH CIVIL LINES, MUZAFFARNAGAR - 251001. PAN - ADKPK0281E ( APPELLANT) VS ITO, WARD - 1(1), MUZAFFARNAGAR (RESPONDENT ) APPELLANT BY NONE RESPONDENT BY DR.P.DAM KANUNJNA, SR.DR ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 29.11.2013 OF CIT(A), MUZAFFARNAGAR PERTAINING TO 2005 - 06 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER. IN THE SECOND ROUND ALSO, THE POSITION REMAINED THE SAME . THE RECORD SHOWS THAT THE REGISTRY HAS POINTED OUT A DELAY OF 184 DAYS BY ISSUANCE OF NOTICE DATED 10.04.2015. THE RECORD SHOWS THAT THE NOTICE SENT TO THE ASSESSEE HAS COME BACK UNSERVED . ACCORDINGLY IN VIEW OF THE FACT THAT NEITHER THE ASSESSEE IS PRESENT NOR ANY ADJOUR NMENT PETITION HAS BEEN PLACED TO EXPLAIN THE DELAY , I N THE AFORE - MENTIONED PECULIAR FACTS AND CIRCUMSTANCES, I AM OF THE VIEW THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL AS A RESULT THEREOF THE APPEAL HAS REMAINED DEFECTIVE. IN THE RESUL T, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE WITH LIBERTY TO THE ASSESSEE IN CASE IT IS SERIOUS IN PU RSUING THE APPEAL TO TAKE APPROPRIATE CORRECTIVE ACTIONS. IN SUCH AN EVENTUALITY, THE ASSESSEE WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS OR DER. THE CO - ORDINATE BENCH CONSIDERING THE PETITION IF SO 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. DATE OF HEARING 13 . 1 0.2015 DATE OF PRONOUNCEMENT 30 . 1 0 .2015 I.T.A .NO. - 511 8 / DEL/2014 PAGE 2 OF 2 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 3 0 T H OF OCTOBER, 2015. S D / - (DIVA SINGH) JUDICIAL MEMBER DATED: 3 0 / 10 /2015 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI