Ajay Singh Pundeer, New Delhi V. ITO, New Delhi

ITA 5491/DEL/2012

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4487 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-05-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 30-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R C DANDAY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 5491/DEL/2012 ASSTT. YEAR : 2007-08 AJAY SINGH PUNDEER RZ-23, KAMLA PARK, DHARAMPURA, NAJAFGARH NEW DELHI VS ITO WARD-25(4) NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AGYPP3637N ASSESSEE BY : NONE REVENUE BY : SH. R.C.DANDAY, S R. DR DATE OF HEARING : 28.09.2017 DATE OF PRONOUNCEMEN T : 28. 09.2017 ORDER PER R.K.PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 7 TH JUNE, 2012 OF THE CIT(A)-16, NEW DELHI RELATING TO ASSESSMENT YEAR 2007-08. 2. THIS APPEAL WAS EARLIER DISMISSED BY THE TRIBUN AL FOR NON- APPEARANCE. SUBSEQUENTLY, THE TRIBUNAL VIDE ORDER D ATED 24 TH OCTOBER, 2016 RECALLED ITS EARLIER ORDER AND THE CASE WAS FI XED FOR HEARING ON 5 TH DECEMBER, 2016. THEREAFTER, IT WAS SEEN THAT THE CA SE WAS GETTING ADJOURNED FROM TIME TO TIME AND THERE WAS NON-APPEA RANCE FROM THE SIDE OF THE ASSESSEE. THIS CASE WAS LAST FIXED FOR HEARING ON 25 TH JULY, ITA NO. 5491/DEL/2012 (AJAY SINGH PUNDEER) 2 2017 AND THE CASE WAS ADJOURNED TO 26 TH JULY 2017. SINCE NOBODY APPEARED ON THAT DATE A FRESH NOTICE WAS SENT BY TH E REGISTRY THROUGH RPAD FIXING THE CASE FOR HEARING ON 28 TH SEPTEMBER, 2017. HOWEVER, WHEN THE NAME OF THE ASSESSEE WAS CALLED TODAY, NOB ODY APPEARED FROM THE SIDE OF THE ASSESSEE NOR ANY PETITION SEEK ING ADJOURNMENT OF THE CASE WAS FILED. THIS TYPE OF ATTITUDE ON THE PA RT OF THE ASSESSEE SHOWS THAT HE IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BY HIM. THEREFORE, FOLLOWING THE DECISION OF THE DELHI BENC H OF THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA PVT. LTD. REPORTED I N 38 ITD 320 AND THE DECISION OF HONBLE SUPREME COURT IN THE CASE OF C IT VS. B. BHATTACHARGEE & ANOTHER REPORTED IN 118 ITR 461, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. HOWEVER, IF THE AS SESSEE, THROUGH PROPER APPLICATION CAN SATISFY THE BENCH FOR SUCH NON-APP EARANCE, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THE ORDER. THE APPEAL FILED BY TH E ASSESSEE IS ACCORDINGLY DISMISSED. 3. IN THE RESULT APPEAL FILED BY THE ASSESSEE IS D ISMISSED. (ORDER PRONOUNCED IN THE COURT AT THE TIME OF HEARI NG ITSELF I.E. ON 28.09.2017) SD/- SD/- (SUCHITRA KAMBLE) (R.K.PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 28 /09/2017 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ITA NO. 5491/DEL/2012 (AJAY SINGH PUNDEER) 3 ASSISTANT REGIS TRAR DATE INITIAL 1. DRAFT DICTATED ON 28/09/2017 2. DRAFT PLACED BEFORE AUTHOR 28/09/2017 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER /09/2017 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.