Smt Bandana Chadha, Moradabad V. DCIT, New Delhi

ITA 685/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3386 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 13-07-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 08-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: APURVA KARAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A : NEW DELHI) BEFORE HONBLE PRESIDENT, SHRI G.D. AGRAWAL AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.685/DEL./2016 (ASSESSMENT YEAR : 2006-07) SMT. BANDANA CHADHA, VS. DCIT, CENTRAL CIRCLE 29, 455, CIVIL LINES, NEW DELHI. MORADABAD (UTTAR PRADESH). (PAN : ACKPC9640A) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SMT. APURVA KARAN, CIT DR DATE OF HEARING : 06.02.2018 DATE OF ORDER : 19.02.2018 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : THE APPELLANT, SMT. BANDANA CHADHA, BY FILING THE P RESENT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATE D 19.11.2015 PASSED BY LD. CIT(APPEALS)-30, NEW DELHI QUA THE AS SESSMENT YEAR 2006-07. 2. IN THE AFORESAID APPEAL, NOTICE WAS SENT THROUGH RPAD TO THE ASSESSEE FOR HEARING ON 05.12.2017 AND THE CASE WAS ADJOURNED TO 06.02.2018 AS THE BENCH WAS NOT FUNCTIONING ON THAT DAY. THE NOTICE FOR NEXT DATE OF HEARING I.E. 06.02.2018 WAS SENT THROUGH ITA NO.685/DEL./2016 2 RPAD ON 08.01.2018 BUT THE APPELLANT HAS NOT PREFER RED TO PUT IN HIS APPEARANCE HERSELF OR THROUGH HER AUTHORIZED RE PRESENTATIVE NOR SENT ANY REQUEST FOR ADJOURNMENT. SO, IT IS APPARE NT ON RECORD THAT THE APPELLANT IS NOT INTERESTED IN PROSECUTION OF T HE PRESENT APPEAL. 3. KEEPING IN VIEW THE LEGAL POSITION THAT MERE ISS UANCE OF NOTICE DOES NOT AMOUNT TO ADMISSION OF APPEAL AND T HIS ISSUE HAS BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CASE O F CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.), THE PRESENT APPEAL IS HEREBY DISMISSED FOR WANT OF PROSECUTION WITH LIBER TY TO THE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMONSTRATE THAT HE WAS PREVENTED BY SUFFICIENT CAU SE FROM PUTTING HIS APPEARANCE AT THE TIME OF HEARING. 5. IN VIEW OF ABOVE, APPEAL FILED BY ASSESSEE IS D ISMISSED AS UNADMITTED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON THIS 19 TH DAY OF FEBRUARY, 2018. SD/- SD/- (G.D. AGRAWAL) (KULDIP SINGH) PRESIDENT JUDICIAL MEMBE R DATED THE 19 TH DAY OF FEBRUARY, 2018 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-30, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.