Sh. Shamim Ahmed, Muzaffarnagar V. ITO, Shamli

ITA 6722/DEL/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2215 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 11-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B S RAJPUROHIT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.6722/DEL/2014 ASSESSMENT YEAR : 2011-12 SHAMIM AHMED, C/O. PREM PRAKASH, ADVOCATE, 183/2, NORTH CIVIL LINES, MUZAFFARNAGAR. VS. ITO, WARD- 1, SHAMLI. PAN : AGPPA3644R (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI B. S. RAJPUROHIT, SR. DR DATE OF HEARING : 06-09-2018 DATE OF PRONOUNCEMENT : 06-09-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 19.09.2014 OF THE CIT(A), MUZAFFARNAGAR RELATING TO ASSESSMENT YEAR 2011-12 WHEREIN THE LD. CIT(A) HAS CONFIRMED THE PE NALTY OF RS.10,000/- LEVIED U/S 271(1)(B) OF THE I.T. ACT, 1961. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE NAME OF THE ASSESSEE WAS CALLED. A PERUSAL OF THE ORDER SHEET ENTRY SHOWS THAT IN THE PREVIOUS OCCASIONS ALSO NOBODY HAS APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF NOTICE TO THE ASSESSEE. THIS TY PE OF ATTITUDE ON THE PART OF THE 2 ITA NO.6722/DEL/2014 ASSESSEE SHOWS THAT HE IS NOT INTERESTED IN PROSECU TING THE APPEAL FILED BY HIM. THEREFORE, FOLLOWING THE DECISION OF THE TRIBUNAL I N THE CASE OF MULTIPLAN (INDIA) (P) LTD. REPORTED IN 38 ITD 320 AND THE DEC ISION OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HO LKAR REPORTED IN 223 ITR 480 (MP), THE APPEAL FILED BY THE ASSESSEE IS DISMI SSED IN-LIMINE. HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATION CAN SATISFY THE BENCH FOR SUCH NON- APPEARANCE ON THE DATE OF HEARING, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THE ORDER. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 06 TH SEPTEMBER, 2018. SD/- SD/- (SUCHITRA KAMBLE) (R. K. P ANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 06-09-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI