SUMEET DHINGRA, FARIDABAD V. ITO, WARD- 2(4), FARIDABAD

ITA 5876/DEL/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6554 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 12-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE MRS. DIVA SINGH, JUDICIAL MEMBER ITA NO.5876/DEL/2018 ASSESSMENT YEAR: 2015 -16 SH. SUMEET DHINGRA, HOUSE NO.2363, SECTOR-9, FARIDABAD. VS. INCOME TAX OFFICER, WARD-II(4), FARIDABAD. PAN : ACJPD 2647R (APPELLANT) (RESPONDENT) O R D E R THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE WHEREIN THE CORRECTNESS OF THE ORDER DATED 29.06.2018 OF CIT(A)-FARIDABAD PERT AINING TO 2015-16 ASSESSMENT YEAR IS ASSAILED. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRES ENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER DESPITE THIS I N THE NEXT ROUND, THE ASSESSEE STILL REMAINED UNREPRESENTED. 3. ON PERUSAL OF THE RECORD, IT IS SEEN THAT VARIOU S DEFECTS HAVE BEEN POINTED OUT BY THE REGISTRY NUMBERING SEVEN IN ALL ON 12.09.201 8 REQUIRING THE SAME TO BE ADDRESSED BY THE ASSESSEE. THE RECORD SHOWS THAT TH E APPEAL CAME FOR HEARING ON 29.08.2019. THE DEFECT REMAINED UNCURED. ON A READI NG OF THE ORDER SHEET RECORDING IT IS SEEN THAT IT WAS PUT TO THE NOTICE OF THE LD. AR THAT THE ASSESSEE HAS NOT COMPLIED WITH THE DEFECT NOTICE ISSUED AND LAST OPP ORTUNITY WAS GRANTED. IT IS SEEN THAT NO COMPLIANCE HAS BEEN MADE TILL DATE. IT IS S EEN THAT THIS DEFICIENCY AS PER APPELLANT BY NONE RESPONDENT BY SH. PRADEEP SINGH GAUTAM, SR. D.R. DATE OF HEARING 03.02.2020 DATE OF PRONOUNCEMENT 06.02.2020 ITA NO.5876/DEL/2018 SH. SUMEET DHINGRA VS. ITO PAGE 2 OF 3 RECORD WAS AGAIN POINTED OUT TO THE ASSESSEE ON 05. 12.2019 WHEN THE APPEAL NEXT CAME UP FOR HEARING. THE DEFECTS REMAIN. ACCORDINGL Y, IT IS PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN THE APPEAL FILED. IN VIE W OF THESE FACTS THE APPEAL IS DISMISSED AS DEFECTIVE WITH THE LIBERTY TO THE ASSE SSEE TO PRAY FOR RECALLING OF THIS ORDER, IN THE EVENTUALITY, THE ASSESSEE UNDERTAKES TO CURE THE DEFECTS POINTED OUT BY THE REGISTRY AND ADDRESSES THE REASONS FOR KEEPING THE DEFECTS UNATTENDED RIGHT FROM 12.09.2018 TILL DATE. THE CO-ORDINATE BENCH MAY THE N CONSIDER THE REQUEST IN ACCORDANCE WITH FACTS AND LAW. SAID ORDER WAS PRO NOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS DEFECTIVE. THE ORDER IS PRONOUNCED IN THE OPEN COURT AT THE T IME OF HEARING ITSELF ON 06 TH FEBRUARY, 2020. SD/- (DIVA SINGH) JUDICIAL MEMBER PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTR AR, ITAT NEW DELHI