Mr. Subhash Bhayana, New Delhi V. ACIT, New Delhi

ITA 562/DEL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4202 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 03-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH D, NEW DELHI BEFORE : SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 562/DEL/2016 ASSESSMENT YEAR: 2011-12 SUBHASH BHAYANA, F - 153, JAJPAT NAGAR-I, NEW DELHI. PAN- ADKPB 4407F (APPELLANT) VS. ACIT, CIRCLE 32(3), NEW DELHI. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SHRI AMIT JAIN, SR. DR ORDER PER L.P. SAHU, A.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 10.11.2015 PASSED BY LEARNED CIT(A)-18, NEW DELHI F OR THE ASSESSMENT YEAR 2011-12. 2. NONE WAS PRESENT ON BEHALF OF THE APPELLANT DESP ITE THE DATE OF HEARING WAS NOTED BY THE AUTHORIZED REPRESENTATIVE OF THE A SSESSEE. HOWEVER, THERE IS NO REPRESENTATION OR APPLICATION FOR ADJOURNMENT RECEIVED ON RECORD TILL THE LAST DATE OF HEARING. THEREFORE, IT CAN BE SAFELY I NFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEAL. IN THE CIRCUMSTANCE S, THE ONLY ALTERNATIVE LEFT DATE OF HEARING 08.08.2018 DATE OF PRONOUNCEMENT 1 7 .08.2018 2 WITH US IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI PLAN IN DIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUK OJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED, AS INDICATED ABOVE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 17 TH AUGUST, 2018. SD/- SD/- (AMIT SHUKLA) (L.P. S AHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 17 TH AUGUST, 2018 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI