Shri Shiv Prakash Singh, New Delhi V. ACIT, New Delhi

ITA 5241/DEL/2013

• Counselvise Citation: 524120114 RSA 2013
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 15-04-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 18-09-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAMESH CHANDRA
• Section: 2

Judgement Text

ITA NO S .52 41 - 52 47 /D EL/ 2013 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G , NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI H .S. SIDHU, JUDICIAL MEMBER I.T.A. NO S . 5 2 41 , 524 2, 5243, 5244, 5245, 5246 & 52 47 / DEL/201 3 A.Y RS . : 2005 - 06, 2006 - 07 , 2007 - 08 , 2008 - 09, 2009 - 10, 2010 - 11 & 2011 - 12 SHRI SHIV PRAKASH SINGH, A - 41, MEERA BAGH, NEAR PASCHIM VIHAR, NEW DELHI 110 063 (PAN: AATPS7076C) VS . ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 5, NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. RAMESH CHANDRA, CIT(DR) DATE OF HEARING: 1 5 . 0 4 .201 5 DATE OF ORDER : 1 5 . 0 4 .201 5 ORDER PER BENCH TH ESE APPEAL S BY THE ASSESSEE ARE DIRECTED AGAINST THE COMMON O RDER DATED 0 7 . 6 . 201 3 PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - XXXI, NEW DELHI FOR THE ASSTT. YEAR S 2005 - 06 TO 20 11 - 12 . 2. IN THIS CASE THE NOTICE WAS SENT TO THE A SSESSEE FOR HEARING BY REGD. AD POST FOR TODAY I.E. 15 . 4 .201 5 AT THE ADDRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10 . IN RESPONSE THERETO, NEITHER THE ASSESSEE NOR ITS AUTHORIZED REPRESENTATIVE ATTENDED THE HEARING , NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED. IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF ITS APPEAL S . IT IS PERTINENT TO MENTION HERE THAT THE PENALTY IN DISPUTE HAS BEEN LEVIED AGAINST THE ASSESSEE FOR NON APPEARANCE, IN SPITE OF THE NOTICES ISSUED TO THE ASSESSEE. 3. IN VIEW OF THE ABOVE, WE ARE OF THE VI EW THAT ASSESSEE IS NOT BOTHERING ABOUT THE COMPLIANCE OF THE NOTICES ISSUED BY THE REVENUE AUTHORITIES AS WELL AS BY THE TRIBUNAL. THEREFORE, KEEPING IN VIEW OF THE ITA NO S .52 41 - 52 47 /D EL/ 2013 2 FACTS AND CIRCUMSTANCES, AS EXPLAINED ABOVE, WE ARE OF THE VIEW THAT NO USEFUL PURPOSE WOULD BE SERVED TO ISSUE NOTICES TO THE ASSESSEE AGAIN AND AGAIN ON THE SAME ADDRESS GIVEN BY THE ASSESSEE IN FORM NO. 36 VIDE COLUMN NO. 10 . 4 . HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL IN CLUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HON BLE MADHYA PRADESH HIGH COURT S DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (MP), WE TREAT TH ESE APPEAL S AS UNADMITTED AND DISMISS THE SAME. WE MAY LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 5 . AS A RESULT, ALL THE SEVEN A PPEAL S OF THE ASSESSEE ARE DISMISSED IN L IMINE. 6 . ORDER PRONOUNCED IN THE OPEN COURT SOON AFTER CONCLUSION OF HEARING ON 15 TH APRIL, 201 5 . SD/ - SD/ - [ S.V. MEHROTRA ] [ H.S. SIDHU ] ACCOUNTANT MEMBER JUDICIAL MEMBER SRBHATNAGAR DATE: 1 5 . 4 .2015 COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES