Sh. Parmod Kumar Sahai, Meerut V. ITO, Meerut

ITA 5758/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7015 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 21-06-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 28-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V R SONBHADRA
• Assessee Lawyers: PN SHASTRI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.O.P.KANT, ACCOUNTANT MEMBER I.T.A .NO.-5758/DEL/2013 (ASSESSMENT YEAR-2006-07) PRAMOD KUMAR SAHAI, 738/3, JAGRITI VIHAR, OPP. MEDICAL COLLEGE, MEERUT. PAN-AWKPS1634C (APPELLANT) VS ITO, WARD-2(1), MEERUT (RESPONDENT) ASSESSEE BY SH. P.N.SHASTRI, CA R EVENUE BY SH . V.R.SONBHADRA, SR.DR ORDER PER DIVA SINGH, JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 23.08.2013 OF CIT(A) , MEERUT PERTAINING TO 2006- 07 ASSESSMENT YEAR. 2. HOWEVER, AT THE TIME OF HEARING, AN ADJOURNMENT PETITION WAS MOVED ON BEHALF OF THE ASSESSEE THE LD. AR SEEKING TIME. TH E RECORD SHOWS THAT THE REGISTRY HAS POINTED OUT A DEFECT IN REGARD TO THE DEPOSIT OF APPEAL FEE ON 28.02.2014. THE SAME HAS NOT BEEN CURED TILL DATE. THE RECORD FURTHER SHOWS THAT THE APPEAL CAME UP FOR HEARING ON 10.03.2015 O N WHICH DATE IT WAS ADJOURNED ON THE REQUEST OF THE ASSESSEES COUNSEL. THEREAFTER ON THE NEXT DATE OF HEARING I.E. 21.07.2015, THE CO-ORDINATE BENCH D IRECTED THE ASSESSEE TO REMOVE THE DEFECT. THE SPECIFIC ORDER SHEET ENTRY IS REPRODUCED HEREUNDER:- 21.07.2015:- THE AS COUNSEL HAS DIRECTED TO REMOVE THE DEFECTS AND ENGLISH TRANSLATION OF ASSTT. ORDER. HEARING ADJOURNED TO 10.11.2015. BOTH PARTIES INFORMED. DATE OF HEARING 21.06.2016 DATE OF PRONOUNCEMENT 12 . 07 .201 6 I.T.A . NO.-5758/DEL/2013 PAGE 2 OF 2 SD/- SD/- (J.S.REDDY) (I.C.SUDHIR) ACCOUNTANT MEMBER JUDICIAL MEMBER 3. THEREAFTER, THE APPEAL CAME UP FOR HEARING ON 1 0.11.2015 AND AGAIN IT WAS ADJOURNED ON THE REQUEST OF THE ASSESSEE. IN T HESE CIRCUMSTANCES WHERE DESPITE SUFFICIENT OPPORTUNITY THE ASSESSEE STILL N OT CARING TO CURE, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY DISMISSING THE ADJOURNMENT PETITION AF TER READING OUT THE SPECIFIC ORDER SHEET ENTRY AND IN THE ABSENCE OF ANY REPLY, THE APPEAL IS DISMISSED IN LIMINE. HOWEVER, WHILE PARTING IT IS MADE CLEAR THA T IN THE EVENTUALITY THE ASSESSEE IS INTERESTED TO ARGUE ITS APPEAL THEN IN SUCH AN EVENTUALITY, THE ASSESSEE WOULD BE AT LIBERTY TO PRAY FOR A RECALL O F THIS ORDER BY TAKING SUITABLE STEPS TO CURE THE DEFECT AND EXPLAIN WHY IT HAS REM AINED UNADDRESSED. THE CO- ORDINATE BENCH CONSIDERING THE PETITION IF SO MOVED , IF SO SATISFIED THAT THE DEFECTS HAVE BEEN CURED MAY RECALL THIS ORDER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 12 TH OF JULY, 2016. SD/- SD/- (O.P.KANT) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTA NT REGISTRAR ITAT NEW DELHI