Sh. Gaja Nand Aggarwal, Contt., Haryana V. CIT, Hisar

ITA 6552/DEL/2014

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3801 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 03-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 6552 / DEL/20 1 4 A.Y : 20 1 0 - 1 1 SH. GAJA NAND AGGARWAL, C/O SH. SACHIN JAIN, ADVOCATE 696/8, GANGA BAGH, HANSI 125033 (HARYANA) (PAN: AARPA1007G) VS. COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN, SECTOR-14, HISAR 125001 (HARYANA) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : MS. SIMRAN BHULLAR, CIT(DR) ORDER PER H.S. SIDHU, JM THE ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORDER DATED 28/3/2014 PASSED BY THE LD. C IT, HISAR RELATING TO ASSESSMENT YEAR 2010-11. 2. THE AFORESAID APPEAL EARLIER CAME UP FOR HEARIN G BEFORE THE BENCH ON 07.12.2017. ON 07.12.2017 NEITHER THE ASSE SSEE NOR HIS 2 A.R. ATTENDED THE HEARING NOR FILED ANY APPLICATIO N FOR ADJOURNMENT, HENCE, THE BENCH ADJOURNED THE CASE FOR 07.02.2018 AND DIRECTED THE REGISTRY TO ISSUE THE NOTICE FOR HEAR ING THROUGH RPAD TO THE ASSESSEE. IN RESPONSE TO THE NOTICE, THE AS SESSEE FILED THE APPLICATION DATED 01.02.2018 THROUGH SPEED POST IN WHICH THE ASSESSEE REQUESTED FOR THE WITHDRAWAL OF THE APPEAL. F OR THE SAKE OF CONVENIENCE, THE CONTENTS OF THE APPLICATION IS REPRODU CED AS UNDER:- -SPEED POST- TO SUPERINTENDENT, INCOME TAX APPELLATE TRIBUNAL, C BENCH, NEW DELHI IN RE: GAJA NAND AGGARWAL PROP. M/S AGGARWAL TRADERS, BEHAL DISSTT. BHIWANI (HARYANA).APPLICANT/APPELLANT ASSESSEE VERSUS COMMISSIONER OF INCOME TAX 3 AAYAKAR BHAWAN, SECTOR-14, HISAR RESPONDENT ITA NO. 6552/DEL/2014 ASSESSMENT YEAR : 2010-11 DATE OF HEARING : 07.2.2018, BEFORE C BENCH REF: MY APPLICATION DATED 10.8.2017 SENT BY SPEED POST ON 18.8.2017 AND APPLICATION DATED 2.12.2017 SENT BY SPEED POST ON 4.12.2017. SUB.: REQUEST FOR WITHDRAWAL OF APPEAL. MAY IT PLEASE YOUR HONOURS: IT IS RESPECTFULLY SUBMITTED THAT APPLICANT / APPELLANT ASSESSEE HAD FILED THE PRESENT APPEAL BEFORE HONBLE INCOME TAX ON 03.12.2014, WHICH IS FIXED FOR HEARING ON 07.12.2017. NOW THE APPLICANT/ APPELLANT ASSESSEE DOESNT WANT TO PURSUE THE CAPTIONED APPEAL AND WANTS TO WITHDRAW THE APPEAL. 4 IT IS HUMBLY PRAYED TO KINDLY ALLOW APPLICATION / APPELLANT ASSESEE TO WITHDRAW THE APPEAL AND OBLIGE. SUBMITTED BY: SD/- (GAJA NAND AGGARWAL) BHIWANI APPLICANT/APPELLANT ASSESSEE DATED: 01.02.2018 ENCL: PHOTOCOPIES OF APPLICATION DATED 10.8.2017 AND 02.12.2017. 3. WE HAVE GONE THROUGH THE CONTENTS OF THE AFORESAID APPLICATION AS WELL AS GROUNDS OF APPEAL RAISED BY TH E ASSESSEE ALONGWITH THE ORDERS PASSED BY THE REVENUE AUTHORITI ES. WE HAVE NOTED THAT THE PRESENT APPEAL IS TIME BARRED BY 184 DAYS WHICH WAS DULY COMMUNICATED TO THE ASSESSEE WHILE FILING THE APPEAL BEFORE THE TRIBUNAL VIDE DEFECT NOTICE DATED 03.12.2014. BUT AS SESSEE HAS NOT FILED ANY APPLICATION FOR CONDONATION OF DELAY TIL L DATE, BUT HAS REQUESTED BY THE AFORESAID APPLICATION DATED 01.02.2 018 FOR THE WITHDRAWAL OF THE PRESENT APPEAL. 4. KEEPING IN VIEW OF THE FACTS STATED ABOVE AND ON TH E WRITTEN REQUEST OF THE ASSESSEE FOR THE WITHDRAWAL OF THE PRESE NT APPEAL, WE DISMISS THE PRESENT APPEAL AS WITHDRAWN. 5 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED ON 07/02/2018. SD/- SD/- [L.P. SAHU] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE 07/02/2018 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES