Shri Bhupesh Gupta, New Delhi V. ITO, New Delhi

ITA 6081/DEL/2010

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 7013 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 26-09-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 31-12-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS ANUSHA KHURANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A DELHI BEFORE SHRI I.P. BANSAL AND SHRI K.G. BANSAL ITA NO. 6081(DEL)/2010 ASSESSMENT YEAR: 2005-06 SHRI BHUPESH GUPTA, INCOME-TAX OFFICER, N-3/B, GROUND FLOOR, VS. WA RD 32(1), NEW DELHI. JANGPURAEXTENSION, NEW DELHI. PAN: ADEPG3842M (APPELLANT) (RESPON DENT) APPELLANT BY : NONE RESPONDENT BY: MRS . ANUSHA KHURANA, SR. DR DATE OF HEARING : 26.09.2011 DATE OF PRONOUNCEMENT: 26.09.2011. ORDER PER K.G. BANSAL : AM THE ASSESSEE HAS FILED THIS APPEAL ON 31.12.2010. THE APPEAL WAS FIXED FOR HEARING ON 09.03.2011 AS PER ACKNOW LEDGEMENT-CUM-NOTICE HANDED OVER TO THE PERSON WHO FILED APPEAL. ON THIS DATE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SOUGHT ADJOURNMENT AND, THEREFORE, THE APPEAL WAS FIXED FOR HEARING ON 06.06.2011. THE LD. COU NSEL AGAIN SOUGHT ADJOURNMENT AND CONSEQUENTLY THE APPEAL WAS FIXED FOR HEARING ON 26.09.2011. ON THIS DATE, HE FILED A PETITION IN WHICH THE POWER OF ATTORNEY HAS BEEN WITHDRAWN ON THE GROUND THAT NO ONE FROM THE ASSESSEE ITA NO. 6081(DEL)/2010 2 HELPED HIM IN THE PREPARATION OF THE SUBMISSIONS TO BE MADE BEFORE THE TRIBUNAL. THEREFORE, IT HAS BEEN REQUESTED THAT A FRESH NOTICE MAY BE ISSUED TO THE ASSESSEE. 2. WE HAVE CONSIDERED THE FACTS OF THE CASE. WE FIND THAT THIS IS NOT THE FIRST DATE OF HEARING BUT THE THIRD DATE OF HEARING BEFORE THE TRIBUNAL. AS PER WRITTEN SUBMISSIONS, THE ASSESSEE HAS NO T HELPED THE AUTHORIZED REPRESENTATIVE IN PREPARATION OF APPEAL. THEREFO RE, THE POWER OF ATTORNEY HAS BEEN WITHDRAWN. THE CONDUCT OF THE ASSESSEE CLEARLY SHOWS THAT HE IS NOT INTERESTED IN PROSECUTING THE APPEAL. IN S UCH CIRCUMSTANCES, THE APPEAL IS LIKELY TO BE DISMISSED, IN VIEW OF TH E DECISIONS IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., 38 ITD 320(DEL ) AND ESTATE OF LATE TUKAJIRAO HOLKAR VS. CWT, 223 ITR 480 (M.P). IT IS ORDERED ACCORDINGLY. 3. IN THE RESULT, THE APPEAL IS DISMISSED. SD/- SD/- (I.P. BANSAL) (K.G.BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER SP SATIA COPY OF THE ORDER FORWARDED TO:- BHUPESH GUPTA, NEW DELHI. ITO, WARD 32(1), NEW DELHI. CIT(A) CIT THE DR, ITAT, NEW DELHI. ASSISTANT REGISTRAR.