.Mr. Sudhir Kumar Tyagi, New Delhi V. ACIT, New Delhi

ITA 6237/DEL/2013

• Counselvise Citation: 623720114 RSA 2013
• Duration Of Justice: 1 year(s) 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 20-08-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 22-11-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SH. H.S.SIDHU, JM AND SH. O.P.KANT, AM ITA NO.6237/DEL./2013 : A SSTT. YEAR : 2004-05 SUDHIR KUMAR TYAGI PROP. SUDHIR ASSOCIATES M-06, LAXMI NAGAR NEW DELHI VS ACIT CIRCLE-38(1) NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AACPT4448F APPELLANT BY : NONE RESPONDENT BY : SH. SUJIT KUMAR, SR. DR. DATE OF HEARING : 20.08.2015 DATE OF PRONOUNCEMENT : 20.08.2015 ORDER PER O.P.KANT, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) XXVIII, NEW DELHI FOR PENALTY IMPOSED U/S 271(1)(C) OF THE ACT IN RELATIO N TO A.Y. 2004-05. 2. THE AFORESAID CASE CAME FOR HEARING BEFORE THE BENCH ON 20.8.2015. NOTICE OF HEARING WAS ISSUED TO THE ASSE SSEE ON THE ADDRESS GIVEN BY THE ASSESSEE IN FORM NO. 36 COLUMN NO. 10, HOWEVER, INSPITE OF THE SAME NEITHER THE ASSESSEE O R HIS AUTHORISED REPRESENTATIVE (AR) APPEARED TO PROSECUTE THE MATTE R IN DISPUTE, NOR FILED ANY APPLICATION FOR ADJOURNMENT. ITA NO.6237/DEL/2013 2 3. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED I N PROSECUTING THE APPEAL AND THEREFORE, WE ARE OF THE VIEW THAT NO US EFUL PURPOSE WOULD BE SERVED BY ISSUING NOTICE AGAIN AND AGAIN TO THE ASSESSEE ON THE SAME ADDRESS. CONSIDERING THESE FACTS AND KEEPING I N VIEW THE PROVISIONS OF RULE 19 (2) OF THE ITAT RULES, AS WER E CONSIDERED IN THE CASE OF MULTI PLAN INDIA WHICH IS REPORTED IN 38 IT D 320 (DEL) AND ALSO IN VIEW OF THE DECISION OF THE HONBLE HIGH CO URT OF MADHYA PRADESH IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOL KAR REPORTED IN 223 ITR 480, WE DISMISS THIS APPEAL IN LIMINE FOR NON PROSECUTION THE ASSESSEE, IF SO ADVISED SHALL BE FREE TO MOVE T HIS TRIBUNAL PRAYING FOR RECALLING OF THE ORDER AND EXPLAINING T HE REASONS FOR NON- COMPLIANCE IF ANY AND IF THE BENCH IS SO SATISFIED ON THE REASONS, THEN THIS ORDER MAY BE RECALLED. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED IN LIMINE FOR NON PROSECUTION. (ORDER PRONOUNCED IN THE COURT ON 20/08/2015). SD/- SD/- (H.S. SIDHU) (O.P.KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 20 / 08/2015 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITA NO.6237/DEL/2013 3 DATE INITIAL 1. DRAFT DICTATED ON 20/8/2015 2. DRAFT PLACED BEFORE AUTHOR 20/8/2015 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.