Mrs. Adarsh Sharma, Ghaziabad V. ITO, Ghaziabad

ITA 5193/DEL/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97760 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 30-10-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 18-08-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJNA

Judgement Text

ITA NO.5193/DEL/2015 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. NO . 5193 /DEL/20 1 5 A.Y. : 20 0 5 - 0 6 MRS. ADARSH SHARMA, W/O SH. PRADEEP KUMAR SHARMA, M-2B, 3/51, SECTOR-5, RAJINDER NAGAR, SAHIBABAD, GHAZIABAD UTTAR PRADESH (PAN: BBKPS3068J) VS . ITO, WARD 1(1), NEW DELHI (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. P. DAM KANUNJNA, SR. DR. DATE OF HEARING: DATE OF HEARING: DATE OF HEARING: DATE OF HEARING: 30 3030 30. .. .10 1010 10.201 .201 .201 .2015 55 5 DATE OF ORDER : DATE OF ORDER : DATE OF ORDER : DATE OF ORDER : 30 3030 30. .. .10 1010 10.201 .201 .201 .2015 55 5 ORDER ORDER ORDER ORDER TH THTH THIS IS IS IS APPEAL APPEAL APPEAL APPEAL BY THE ASSESSEE BY THE ASSESSEE BY THE ASSESSEE BY THE ASSESSEE IS IS IS IS DIRECTED AGAINST DIRECTED AGAINST DIRECTED AGAINST DIRECTED AGAINST THE THE THE THE O OO ORDER DATED RDER DATED RDER DATED RDER DATED 20 2020 20. .. .5 55 5. .. .20 2020 201 11 15 55 5 PASSED BY THE LD. PASSED BY THE LD. PASSED BY THE LD. PASSED BY THE LD. COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX (APPEALS) (APPEALS) (APPEALS) (APPEALS)- -- -GHAZIABAD GHAZIABAD GHAZIABAD GHAZIABAD FOR THE ASSTT. YEAR FOR THE ASSTT. YEAR FOR THE ASSTT. YEAR FOR THE ASSTT. YEAR 20 2020 200 00 05 55 5- -- -0 00 06 66 6. . . . 2. 2.2. 2. THE PRESENT CASE WAS EARLIER FIXED FOR THE PRESENT CASE WAS EARLIER FIXED FOR THE PRESENT CASE WAS EARLIER FIXED FOR THE PRESENT CASE WAS EARLIER FIXED FOR 17 1717 17. .. .9 99 9.2015 .2015 .2015 .2015, , , , NEITHER THE NEITHER THE NEITHER THE NEITHER THE ASSESSEE NOR H ASSESSEE NOR H ASSESSEE NOR H ASSESSEE NOR HER ERER ER AUTHORISED REPRESENTATIAVE APPEARED BEFORE THE BEN CH AUTHORISED REPRESENTATIAVE APPEARED BEFORE THE BENC H AUTHORISED REPRESENTATIAVE APPEARED BEFORE THE BENC H AUTHORISED REPRESENTATIAVE APPEARED BEFORE THE BENC H AND AND AND AND ALSO NO ADJOURNMENT APPLICATION WAS FILED. THE ALSO NO ADJOURNMENT APPLICATION WAS FILED. THE ALSO NO ADJOURNMENT APPLICATION WAS FILED. THE ALSO NO ADJOURNMENT APPLICATION WAS FILED. THE CAS E WAS ADJOURNED CASE WAS ADJOURNED CASE WAS ADJOURNED CASE WAS ADJOURNED FOR FOR FOR FOR 30 3030 30. .. .10 1010 10.2015 BY ISSUING THE RPAD .2015 BY ISSUING THE RPAD .2015 BY ISSUING THE RPAD .2015 BY ISSUING THE RPAD NOTICE FOR THE HEARING NOTICE FOR THE HEARING NOTICE FOR THE HEARING NOTICE FOR THE HEARING AT THE ADDRESS AT THE ADDRESS AT THE ADDRESS AT THE ADDRESS MENTIONED IN FORM MENTIONED IN FORM MENTIONED IN FORM MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10 NO. 36 VIDE COLUMN NO. 10 NO. 36 VIDE COLUMN NO. 10 NO. 36 VIDE COLUMN NO. 10. AGAIN O . AGAIN O . AGAIN O . AGAIN ON N N N 30 3030 30. .. .10 1010 10.201 .201 .201 .2015 55 5, , , , NEITHER THE ASSESSEE NOR NEITHER THE ASSESSEE NOR NEITHER THE ASSESSEE NOR NEITHER THE ASSESSEE NOR H HH HER ERER ER AUTHORISED REPRESENTATIVE ATTENDED THE AUTHORISED REPRESENTATIVE ATTENDED THE AUTHORISED REPRESENTATIVE ATTENDED THE AUTHORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILED ANY APPLICATION HEARING AND ALSO NOT FILED ANY APPLICATION HEARING AND ALSO NOT FILED ANY APPLICATION HEARING AND ALSO NOT FILED ANY APPLICATION FOR ADJOURNMENT FOR ADJOURNMENT FOR ADJOURNMENT FOR ADJOURNMENT. . . . I HAVE I HAVE I HAVE I HAVE PERUSED THE RECORDS AND FOUND THAT THE ASSESSEE HAS NOT GIVEN ANY FRESH PERUSED THE RECORDS AND FOUND THAT THE ASSESSEE HAS NOT GIVEN ANY FRESH PERUSED THE RECORDS AND FOUND THAT THE ASSESSEE HAS NOT GIVEN ANY FRESH PERUSED THE RECORDS AND FOUND THAT THE ASSESSEE HAS NOT GIVEN ANY FRESH ADDRESS FOR CORRESPONDENCE. IN MY CONSIDERED OPINI ON, NO USEFUL ADDRESS FOR CORRESPONDENCE. IN MY CONSIDERED OPINI ON, NO USEFUL ADDRESS FOR CORRESPONDENCE. IN MY CONSIDERED OPINI ON, NO USEFUL ADDRESS FOR CORRESPONDENCE. IN MY CONSIDERED OPINI ON, NO USEFUL PURPOSE WOULD BE SERVED TO ISSUE NOTICE AGAIN AND A GAIN ON THE SAME PURPOSE WOULD BE SERVED TO ISSUE NOTICE AGAIN AND A GAIN ON THE SAME PURPOSE WOULD BE SERVED TO ISSUE NOTICE AGAIN AND A GAIN ON THE SAME PURPOSE WOULD BE SERVED TO ISSUE NOTICE AGAIN AND A GAIN ON THE SAME ADDRESS. ADDRESS. ADDRESS. ADDRESS. ITA NO.5193/DEL/2015 2 3. 3.3. 3. IT IS THUS INFERRED THAT IT IS THUS INFERRED THAT IT IS THUS INFERRED THAT IT IS THUS INFERRED THAT THE THE THE THE ASSESSEE ASSESSEE ASSESSEE ASSESSEE IS IS IS IS NOT INTERESTED IN NOT INTERESTED IN NOT INTERESTED IN NOT INTERESTED IN P PP PROSECUTION OF ROSECUTION OF ROSECUTION OF ROSECUTION OF H HH HER ERER ER APPEAL. APPEAL. APPEAL. APPEAL. 4 44 4. .. . HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLL OWING VARIOUS HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLO WING VARIOUS HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLO WING VARIOUS HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLO WING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H HIGH COURTS HIGH COURTS HIGH COURTS HIGH COURTS DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT ; 223 ITR 480 (MP), DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT ; 223 ITR 480 (MP), DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT ; 223 ITR 480 (MP), DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT ; 223 ITR 480 (MP), I I I I TREAT TH TREAT TH TREAT TH TREAT THIS IS IS IS APPEAL AS UNADMITTED AND DISMISS THE SAME. APPEAL AS UNADMITTED AND DISMISS THE SAME. APPEAL AS UNADMITTED AND DISMISS THE SAME. APPEAL AS UNADMITTED AND DISMISS THE SAME. I WOULD LIKE TO I WOULD LIKE TO I WOULD LIKE TO I WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE B APPEARANCE AND IF THE B APPEARANCE AND IF THE B APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MA TTER MAY BE RECALLED ENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED ENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED ENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 5 55 5. .. . AS A RESULT, AS A RESULT, AS A RESULT, AS A RESULT, THE A THE A THE A THE APPEAL OF THE ASSESSEE PPEAL OF THE ASSESSEE PPEAL OF THE ASSESSEE PPEAL OF THE ASSESSEE IS IS IS IS DISMISSED IN LIMINE. DISMISSED IN LIMINE. DISMISSED IN LIMINE. DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON ORDER PRONOUNCED IN THE OPEN COURT ON ORDER PRONOUNCED IN THE OPEN COURT ON ORDER PRONOUNCED IN THE OPEN COURT ON 30 3030 30. .. .10 1010 10.2015 .2015 .2015 .2015. . . . S SS SD DD D/ // /- -- - [ [[ [H.S. SIDHU H.S. SIDHU H.S. SIDHU H.S. SIDHU] ]] ] JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER SR BHATNAGAR SR BHATNAGAR SR BHATNAGAR SR BHATNAGAR DATE: 30.10.2015 COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES ITA NO.5193/DEL/2015 3