M/s. Satish Kumar Contractor, Bulandshahr V. ACIT, Bulandshahr

ITA 5737/DEL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6783 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 01-09-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 22-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: F R MEENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-1 NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-5737/DEL/2014 (ASSESSMENT YEAR-2008-09) SATISH KUMAR CONTRACTOR, VILLAGE AND POST SARAI GHSI, BULANDSHAHR PAN-ABAFS2676P ( APPELLANT) VS ACIT, BULANDSHAHR. (RESPONDENT) ASSESSEE BY SH.V.RAJA KUMAR, ADV. REVENUE BY SH.F.R.MEENA, SR.DR ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 27.08.2014 OF THE CI T(A), MEERUT PERTAINING TO 2008-09 AY. HOWEVER AT THE TIME OF HEARING, IT WAS NOTICED THAT THE ASSESSEE HAS NOT FILED COPY OF THE GROUND BEFORE THE ITAT. 2. A PERUSAL OF THE ORDER SHEET ENTRY DATED 25.07.2 016 SHOWS THAT THE LD.AR WAS DIRECTED TO FILE COPY OF THE GROUNDS OF APPEAL. THE LD.AR, MR.V.RAJA KUMAR, ADV. SUBMITTED THAT THE SAME HAS N OT BEEN MADE AVAILABLE BY THE ASSESSEE AS EVEN TODAY THERE ARE NO COPY OF GROUNDS WITH HIM. THE RECORD SHOWS THAT THE PRESENT APPEAL WAS FILED ON 2 2.10.2014 AND FIXED FOR HEARING ON 06.08.2015. THEREAFTER, THE APPEAL CAME UP FOR HEARING ON 11 OCCASIONS AND ON EACH OF THESE OCCASION, EITHER THE ASSESSEE WAS NOT PRESENT OR IT WAS ADJOURNED ON THE REQUEST OF THE ASSESSEE. FINALLY ON THE 11 TH OCCASION I.E 25.07.2016, THE CO-ORDINATE BENCH DIRE CTED AS UNDER:- HEARING IS ADJOURNED TO 01.09.2016 AT THE WRITTEN REQUEST OF L D. DR. ASSESSEES COUNSEL IS DIRECTED TO FILE GROUNDS OF APPEAL. BOTH PARTIES INFORMED. DATE OF HEARING 01.09.2016 DATE OF PRONOUNCEMENT 28.10.2016 I.T.A .NO.-5737/DEL/2014 PAGE 2 OF 2 3. IN THE AFORE-MENTIONED PECULIAR FACTS AND CIRCUM STANCES, CONSIDERING THE SUBMISSIONS OF THE PARTIES BEFORE THE BENCH, IT WAS DEEMED APPROPRIATE TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE GIVING LIBERTY TO PRAY FOR A RECALL OF THIS ORDER AS AND WHEN THE ASSESSEE IS IN A POSITIO N TO FILE COPY OF THE GROUNDS EXPLAINING WHY TILL DATE THEY HAVE NOT BEEN FILED A S IN THE ABSENCE OF ANY GROUNDS, THE GRIEVANCE IF ANY OF THE ASSESSEE COULD NOT BE ADDRESSED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 28 TH OF OCTOBER, 2016. SD/- (DIVA SINGH) JUDI CIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI