Sandeep Kumar Jain, New Delhi V. ITO WARD - 56(4), New Delhi

ITA 5152/DEL/2019

AI Insights

This case involves an appeal by Sandeep Kumar Jain against the order of the CIT(A)-37, New Delhi, dated 26.03.2019, pertaining to the assessment year 2014-15. The appeal was heard by the Income Tax Appellate Tribunal, Delhi 'B' Bench. Despite multiple notices to the assessee since 23.06.2022, no representative appeared on behalf of the assessee. The Department was represented by Shri Vivek Kumar Upadhyay, Sr DR. After considering the records and the arguments presented by the Departmental Representative, the Tribunal decided to dismiss the appeal, upholding the decision of the first appellate authority.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300861 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 11-09-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 03-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.5152/DEL/2019 [A.Y. 2014-15] Sandeep Kumar Jain Vs. ITO J-3/3, West Jyoti Nagar, Shahdra, Ward – 56 (4) New Delhi New Delhi PAN No.AANPJ1166B (Applicant) (Respondent) Assessee By : None Department By : Shri Vivek Kumar Upadhyay, Sr DR Date of Hearing : 12.09.2023 Date of Pronouncement : 12.09.2023 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER This appeal by the assessee is preferred against the order of the ld. CIT(A)-37, New Delhi dated 26.03.2019 pertaining to A.Y.2014- 15. 2. None appeared on behalf of the assessee inspite of several notices since 23.06.2022, therefore, we decided to proceed exparte. 2 3. The DR was heard at length. Case records carefully perused. 4. We have given a thoughtful consideration to the order of the first appellate authority read with assessment order we could not find any reason to interfere with the findings of the CIT(A). The appeal of the assessee is accordingly dismissed. 5. Decision announced in the open court on 12.09.2023. Sd/- Sd/- [ANUBHAV SHARMA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: SEPTEMBER, 2023. *Neha* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi