Sh. Ashish Bahl, New Delhi V. ITO, New Delhi

ITA 6718/DEL/2013

• Counselvise Citation: 671820114 RSA 2013
• Duration Of Justice: 1 year(s) 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 19-11-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 23-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH D , NEW DELHI) BEFORE SHRI J. S. REDDY, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER I.T.A. NO. 6718/DEL/2013 ASSESSMENT YEAR : 2008-09 ASHISH BAHL, VS. ITO, WARD-21/4, E-2, SHANTI APARTMENTS, NEW DELHI SECTOR 13, PLOT NO.7, ROHINI, NEW DELHI GIR / PAN: AGFPB7009M (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : MS. RISHPAL BEDI, SR. DR DATE OF HEARING : 19.11.23015 DATE OF PRONOUNCEMENT : 19.11.2015 ORDER PER KULDIP SINGH, JM: THE APPELLANT SHRI ASHISH BAHL, BY FILING THE PRESE NT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATED 23.10.2013 PASSE D BY LD. CIT(A) XXII, NEW DELHI QUA THE ASSESSMENT YEAR 2008-09 ON THE GR OUND THAT:- THE APPELLANT WAS IN JUDICIAL CUSTODY IN RELATION TO A DISPUTE FOR A LONG TIME SO HE COULD NOT MANAGE TO ATTEND THE CASE BEFORE CIT(A). NOW APPELLANT IS ON BAIL AND PURSUE THE SAME. 2. IN THE PRESENT APPEAL, NOTICE WAS SENT THROUGH R PAD TO THE ASSESSEE FOR HEARING ON 02.06.2015, 06.09.2015 AND THEN FOR 19.11.2015 BUT THE APPELLANT HAS NOT PREFERRED TO PUT HIS APPEARANCE H IMSELF OR THROUGH HIS AUTHORIZED REPRESENTATIVE NOR SENT ANY REQUEST FOR ADJOURNMENT. IT IS ITA NO.6718/DEL/2013 2 APPARENT ON RECORD THAT THE APPELLANT IS NOT INTERE STED IN PROSECUTION OF THE PRESENT APPEAL. 3. KEEPING IN VIEW THE LEGAL POSITION THAT MERE ISS UANCE OF NOTICE DOES NOT AMOUNT TO ADMISSION OF APPEAL AND THIS ISSUE HA S BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CASE OF CIT VS. MULTIPLAN (I NDIA) PVT. LTD. 38 ITD 320 (DEL.), THE PRESENT APPEAL IS HEREBY DISMISSED WITH LIBERTY TO THE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMONSTRATE THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FROM PUTTING H IS APPEARANCE AT THE TIME OF HEARING. 5. IN VIEW OF ABOVE, APPEAL FILED BY ASSESSEE IS D ISMISSED AS UNADMITTED. 6. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH NOV., 2015. SD./- SD./- ( J.S. REDDY) (KULDIP SING H) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 19.11. 2015 SP COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). ITA NO.6718/DEL/2013 3 S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 19/11 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 19,20/ SR. PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS 19/11/15 SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 19/11 SR. PS/PS 7 FILE SENT TO BENCH CLERK 26/11 SR. PS/PS 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER