Sh. Pawan Kumar Jain, New Delhi V. ACIT, New Delhi

ITA 6669/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7743 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 16-05-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 18-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS PARAMITA M BISWAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NOS. 6668 & 6669/DEL/2013 A.YRS. : 2004-05 & 2006-07 MR. PAWAN KUMAR JAIN, C/O PRAKASH K. PRAKASH B-1, SAGAR APARTMENTS, 6, TILAK MARG, NEW DELHI (PAN: AADPJ4041P) VS ACIT, CENTRAL CIRCLE - 03 NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : MRS. PARAMITA M. BISWAS, CIT(DR) DATE OF HEARING: 16.05.2016 DATE OF ORDER : 01-06-2016 ORDER PER H.S. SIDHU : JM THESE APPEALS ARE FILED BY THE ASSESSEE ARE DIREC TED AGAINST THE SEPARATE ORDERS BOTH DATED 25.10.2013 OF THE LD. C IT(A), NEW DELHI RELEVANT TO ASSESSMENT YEAR 2004-05 & 2006-07. SINCE THESE APPEALS WERE PERTAIN TO SAME ASSESSEE AND THEREFORE, HEARD TOGETHER. HENCE, THESE APPEALS ARE BEING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. IN THESE CASES THE NOTICES WERE SENT TO THE ASSESS EE FOR HEARING BY REGD. AD POST FOR 16.06.2016 AT THE ADDR ESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10. 3. ON 16.05.2016, NEITHER THE ASSESSEE NOR HIS AUTHOR ISED REPRESENTATIVE/COUNSEL ATTENDED THE HEARING AND ALSO NO T FILED ANY APPLICATION FOR ADJOURNMENT. IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF HIS APPEALS. ITA NOS.6668 & 6669/DEL/2013 2 4. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOL LOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INC LUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADESH HIGH COURTS DECISION IN ESTATE OF LATE TUKOJ IRAO HOLKAR VS. CWT; 223 ITR 480 (MP), WE TREAT THESE APPEALS AS UNAD MITTED AND DISMISS THE SAME. WE MAY LIKE TO CLARIFY THAT SUBSE QUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PUR POSE OF ADJUDICATION OF THE APPEALS. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE. 6. ORDER PRONOUNCED IN THE OPEN COURT ON 01-06-2016 . SD/- SD/- [O.P. KANT] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER SRBHATNAGAR DATE: 01-06-2016 COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES