Sh. Prem Singhee, New Delhi V. DCIT, New Delhi

ITA 5463/DEL/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6618 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 09-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S R SENAPATI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBE R & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 5463/DEL/2014 ASSESSMENT YEAR: 2011-12 PREM SINGHEE 4A, STREET C 1, SAINIK FARM, NEW DELHI. PAN NO. ABLPS5272J VS DCIT CENTRAL CIRCLE 11 NEW DELHI. APPELLANT RESPONDENT ASSESSEE BY NONE REVENUE BY SH. S.R. SENAPATI, SR. DR ORDER PER SHRI BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. CIT(APPEALS)-XXXI, NEW DELHI DATED 31.07.201 4 FOR AY 2011-12, CHALLENGING THE LEVY OF PENALTY U/S 271AAA OF THE INCOME TAX ACT, 1961 (THE ACT). 2. ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEARING T HROUGH REGISTERED POST, HOWEVER, NONE APPEARED ON BEHALF O F THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. IT, THEREFOR E, APPEARS ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. T HEREFORE, APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED UN-ADMITT EDLY. WE FIND DATE OF HEARING 19.07.2018 DATE OF PRONOUNCEMENT 19.07.2018 2 ITA NO. 5463/DEL /2014 SUPPORT FROM THE DECISION IN COMMISSIONER OF INCOME -TAX VS MULTIPLAN INDIA (P) LTD.: 38 ITD 320(DEL), WHEREIN THERE WAS NO REPRESENTATION FOR THE APPELLANT IN THE APPEAL FILE D BY THE REVENUE BEFORE THE TRIBUNAL, ON THE DATE OF HEARING, NOR AN Y COMMUNICATION FOR ADJOURNMENT WAS RECEIVED AS TO WH Y THE APPELLANT HAD CHOSEN TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UN-ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. RESPECTFULLY FOLLOW ING THE SAID DECISION, THE APPEAL FILED BY THE ASSESSEE IS DISMI SSED FOR NON- PROSECUTION. 3. THE ASSESSEE, IF SO DESIRED, SHALL BE FREE T O MOVE BEFORE TRIBUNAL PRAYING FOR RECALLING THE ORDER ON EXPLAIN ING REASONS FOR NON-COMPLIANCE ETC. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON- PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 19.07.2018 SD/- SD/- (L.P. SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19.07.2018 *KAVITA ARORA 3 ITA NO. 5463/DEL /2014 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 19.07.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 19.07.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS 19.7.18 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 19.7.18 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 19.7.18 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 19.7.18 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19.7 .18 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER