Shri Umesh Chand Jain, Haridwar V. DCIT, Haridwar

ITA 5788/DEL/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69641 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 17-12-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 12-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAMEER SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH H NEW DELHI) BEFORE SHRI U. B. S. BEDI, JUDICIAL MEMBER AND SHRI B. C. MEENA, ACCOUNTANT MEMBER I.T.A. NO.5788 /DEL/2012 (ASSESSMENT YEAR 2008-09) M/S. UMESH CHAND JAIN VS. CIT, HARIDWAR AHINSA SADAN, RANIPUR MORE, HARIDWAR (UT) PAN/GIR NO.:ABOPJ7203R (APPELLANTS) (RESPONDENTS) ASSESSEE BY : NONE DEPARTMENT BY: SHRI SAMEER SHARMA, SR. DR ORDER PER U B S BEDI, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE EMANATES FROM THE ORDE R PASSED BY LD. CIT(A) II, DEHRADUN DATED 31.08.2012 RELEVANT TO AS SESSMENT YEAR 2008-09. 2. NOTICE OF HEARING ALONG WITH DEFECT NOTICE WAS S ENT TO THE ASSESSEE SUFFICIENTLY IN ADVANCE BUT NEITHER ASSESSEE RECTIF IED THE DEFECTS NOR RESPONDED TO THE NOTICE OF HEARING. SO, IT IS INFE RRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF THIS APPEAL. 3. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FO LLOWING VARIOUS DECISIONS OF DIFFERENT BENCHES INCLUDING THAT OF DE LHI BENCH DECISION IN THE CASE OF MULTIPLAN INDIA LTD. AS REPORTED IN 38 ITD 320 (DEL.), HONBLE HIGH COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR VS. CWT; 223 ITR 480 (M.P.) AND CIT VS. B.N. BHATTACHARGEE AND A NOTHER; 118 ITR 461, I.T.A. NO. 5788/DEL/2012 2 WE TREAT THESE APPEALS OF THE ASSESSEE AS UNADMITTE D AND DISMISS THE SAME IN LIMINI. 4. IN THE RESULT, ALL THE THREE APPEAL OF THE ASSES SEE IS DISMISSED. 5. ORDER PRONOUNCED IN THE OPEN COURT SOON AFTER CO NCLUSION OF THE HEARING ON 17 TH DEC., 2013. SD./- SD./- (B. C. MEENA) (U.B.S.BEDI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 17.12.2013. SP. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A)-XXV, NEW DELHI AR, ITAT, 5. CIT(ITAT), NEW DELHI NEW DELHI