Pawan Kumar Teltia (HUF), Delhi V. ITO, Ward- 46(2), New Delhi

ITA 6877/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8691 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 31-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: NANCY TAYAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER ITA NO. 6875/DEL/2018 ASSESSMENT YEAR: 2014-15 PAWAN KUMAR TELTIA 3993-A/8, RAGHU GANJ, CHAWRI BAZAR, DELHI. PAN NO. AAAPT2035N VS ITO WARD 46(2) GHAZIABAD. APPELLANT RESPONDENT & ITA NO. 6877/DEL/2018 ASSESSMENT YEAR: 2014-15 PAWAN KUMAR TELTIA (HUF) 3993-A/8, RAGHU GANJ, CHAWRI BAZAR, DELHI. PAN NO. AAAHP5452R VS ITO WARD 46(2) GHAZIABAD. APPELLANT RESPONDENT ASSESSEE BY MS. NANCY TAYAL, CA REVENUE BY SHRI S.L. ANURAGI, SR. DR ORDER THESE TWO APPEALS FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(APPEALS)-16, NEW DELHI DATED 31.08.2018 FOR THE AY 2014-15. 2. THE AR OF THE ASSESSEE HAS FILED AN ADJOURNMENT APPLICATION IN BOTH THE CASES. THE REASON FOR SEEKING ADJOURNM ENT WAS NOT DATE OF HEARING 08.04.2019 DATE OF PRONOUNCEMENT 08.04.2019 2 ITA NOS. 6875 & 6877/DEL/2018 FOUND TO BE A PLAUSIBLE ONE. THEREFORE, THE ADJOUR NMENT APPLICATIONS ARE REJECTED. 3. IT IS OBSERVED THAT THE REGISTRY HAD ISSUED DEFE CT NOTICE ON 31.10.2018 TO REMOVE THE FOLLOWING DEFECTS: ITA NO . DATE OF ORDER BRIEF ORDER, MENTIONING REFERENCE 6875/D/18 31/10/2018 1 APPEAL FEE NOT FILED AS OTH ERS IN DETAILS OF PAYMENT WHICH IS NOT TREATED AS APPEAL FEES. 6877/D/18 31/10/2018 1 APPEAL FEE NOT FILED AS OTH ERS IN DETAILS OF PAYME NT WHICH IS NOT TREATED AS APPEAL FEES. THE ASSESSEE HAS NOT REMOVED THE DEFECTS POINTED OU T BY THE REGISTRY. THEREFORE, THE APPEALS ARE CONSIGNED TO RECORDS. 4. BEFORE PARTING WITH THE ORDER, I WOULD LIKE TO S TATE THAT THE ASSESSEE AFTER RECTIFYING THE DEFECTS POINTED OUT B Y THE REGISTRY IN THE INSTANT APPEALS MAY FILE AN APPLICATION TO THE TRIBUNAL FOR RESTORATION OF ITS APPEAL AND THE TRIBUNAL, IF SATI SFIED WITH THE REASONS TO BE SHOWN BY THE ASSESSEE MAY RECALL THE ORDER OF THE TRIBUNAL. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 08/04/2019 SD/- (N.S. SAINI) ACCOUNTANT MEMBER DATED: 08.04.2019 *KAVITA ARORA 3 ITA NOS. 6875 & 6877/DEL/2018 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 08/04/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 08/04/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 08/04/2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 08/04/2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 09/04/2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 09/0 4/2019 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER