Manish Gupta, New Delhi V. ITO, Ward-48(3), New Delhi

ITA 6650/DEL/2019

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1504 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 02-06-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 08-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANSHUL

Judgement Text

ITA No.- 6650/Del/2019 Manish Gupta Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘E’: NEW DELHI) BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No:- 6650/Del/2019 (Assessment Year- 2014-15) Shri Manish Gupta, 2258, 1 st Floor, Naya Bazar, Delhi- 110 006. Vs. Income Tax Officer, Ward- 48(3), New Delhi. PAN No: AETPG3639J APPELLANT RESPONDENT Assessee by : None Revenue by : Shri Anshul, Sr. DR Date of Hearing : 03.06.2024 Date of Pronouncement : 25.06.2024 ORDER PER SUDHIR PAREEK, JM This appeal is preferred by the Assessee against the order dated 01.02.2019 passed by the Learned Commissioner of Income Tax (Appeal)-16, New Delhi, (hereinafter referred to as ‘Ld. CIT (A)’) for the Assessment Year (‘AY’) 2014-15. ITA No.- 6650/Del/2019 Manish Gupta Page 2 of 4 2. At the outset, none appeared on behalf of the assessee. At the time of hearing on 03.06.2024, nobody appeared on behalf of the assessee and nor was any adjournment sought. From the bare perusal of record, it reveals that prior to dated 03.06.2024 since long period nobody appeared on behalf of the assessee on listed dates for hearing. 3. We have heard the Ld. Sr. DR and perused the material available on record. Due to consistent non-prosecution from the assessee’s side, we have no option except to decide this case ex- parte after hearing the Ld. Sr. DR. During hearing, Ld. Sr. DR relied upon the order passed by the Ld. CIT(A). 3.1 Upon careful perusal of the case, it has been observed that no one appeared on behalf of the assessee during the hearing, and there was no appearance on previous hearings as well. This indicates that the assessee is not interested in contesting his appeal, and there is no any ground exist to interfere in the detailed finding of Ld. CIT(A) and hence the appeal is liable to be dismissed accordingly ITA No.- 6650/Del/2019 Manish Gupta Page 3 of 4 4. Consequently, this appeal is dismissed as indicated above. Order pronounced in the Open Court on 25 .06.2024 Sd/- Sd/- (S RIFAUR RAHMAN) (SUDHIR PAREEK) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 25/06/2024. Pooja/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA No.- 6650/Del/2019 Manish Gupta Page 4 of 4 Date of dictation 11.6.24 Date on which the typed draft is placed before the dictating Member 11/6/24 Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr. PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr. PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order