Atul Sharma, New Delhi V. ITO, New Delhi

ITA 5803/DEL/2013

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2703 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 04-05-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 30-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RK DANDEY
• Section: 37(1)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: A , NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 5803 /DEL/201 3 AY: 20 10 - 11 SH. ATUL SHARMA 207, LAWYERS CHAMBER DELHI HIGH COURT NEW DELHI 110 003 PAN: AARPS 6964 J VS . ITO CIRCLE - 37(1) NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY NONE . DEPARTMENT BY SH. RK DANDEY , SR.D.R. DATE OF HEARING 2 7 TH JU LY , 2017 DATE OF PRONOUNCEMENT 2 7 TH JU LY , 2017 ORDER PER R.K.PANDA , ACCOUNTANT MEMBER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 0 5 TH AUGUST, 2013 OF THE LD. CIT(A) - XXVIII , N EW DELHI RELATING TO THE ASSESSMENT YEAR (A.Y.) 2010 - 11. 2. THIS APPEAL WAS FIXED FOR HEARING FROM TIME TO TIME AND WAS LAST FIXED FOR HEARING ON 09 TH FEB., 2017. SINCE NONE APPEARED ON THAT DATE NOTICE WAS SENT BY REGISTERED POST WITH 2 ACK NOWLEDGEMENT D UE , FIXING HEARING OF THE CASE ON 14 TH MAY, 2017. THE ASSESSEE SOUGHT ADJOURNMENT AND THE CASE WAS ADJOURNED TO 27 TH JULY, 2017. HOWEVER WHEN THE NAM E OF THE ASSESSEE WAS CALLED TODAY, THERE WAS NOBODY FROM THE SIDE OF THE ASSESSEE TO REPRESENT THE CASE, NOR ANY PETITION SEEKING ADJOURNMENT OF THE CASE WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BY HIM. 3. F OLLOWING THE DECISION OF DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTI PLAN INDIA LTD. REPORTED IN 38 ITD 320 (DELHI), AND THE DECISION OF HON BLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, REPORTED IN 223 ITR 480 ( MP) , AND ALSO THE DECISION OF THE HON BLE BOMBAY HIGH COURT IN THE CASE OF M/S CHEMIPOL VS. UOI AND OTHERS IN CENTRAL EXCISE APPEAL NO. 62/2009 JUDGEMENT DT. 17 TH SEPTEMBER,2009, WE CONSIDER IT A FIT CASE FOR DISMISSING THE APPEAL IN LIMINE. HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATION CAN SATISFY THE TRIBUNAL FOR NON - APPEARANCE ON THE DATE OF HEARING, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THIS ORDER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. 3 ORDER PRONOUNCED IN THE OPEN COURT ON 2 7 TH JULY,2017 . SD/ - SD/ - ( SUCHITRA KAMBLE ) ( R.K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 27 TH JU LY , 2017 * MANGA COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR ITAT DELHI BENCHES NEW DELHI