Smt. Suman Lakhani, Faridabad V. ACIT, Faridabad

ITA 6954/DEL/2014

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5106 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 24-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

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.6954/DEL/2014 ASSESSMENT YEAR: 2010-11 SUMAN LAKHANI, PLOT NO.265, SECTOR-24, FARIDABAD. PAN: AAGPL7939R VS. ACIT, CIRCLE-II, FARIDABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SUNIL KUMAR YADAV, SR. DR DATE OF HEARING : 07.05.2019 DATE OF PRONOUNCEMENT : 22.05.2019 ORDER PER R.K. PANDA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 12.11.2014 OF THE CIT(A)-2, FARIDABAD, RELATING TO ASSESSMENT YEAR 20 10-11. 2. THIS APPEAL WAS FIXED FOR A NUMBER OF TIMES AND IT WAS LAST FIXED FOR HEARING ON 13 TH MARCH, 2019. SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE, THEREFORE, NOTICE THROUGH RPAD WAS ISSUED FIXING THE HEARING OF APPEA L FOR 07.05.2019. HOWEVER, WHEN THE NAME OF THE ASSESSEE WAS CALLED, NONE APPE ARED ON BEHALF OF THE ASSESSEE NOR ANY PETITION SEEKING ADJOURNMENT OF THE CASE WAS FI LED. THIS TYPE OF CONDUCT ON THE ITA NO.6954/DEL/2014 2 PART OF THE ASSESSEE SHOWS THAT SHE IS NOT INTEREST ED IN PROSECUTING THE APPEAL FIELD BY HER. THEREFORE, FOLLOWING THE DECISIONS MENTIONED BELOW, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION:- 1. CIT VS. B.N. BHATTACHARGEE & ANR., 118 ITR 461. 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 4 80 (M.P.). 3. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P.) LTD, 38 ITD 320 (DEL.). 3. HOWEVER, IF THE ASSESSEE, THROUGH PROPER APPLICATIO N, EXPLAINS THE REASONS FOR SUCH NON-APPEARANCE, THE TRIBUNAL MAY, AT ITS DISCR ETION, RECALL THIS ORDER. 4. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 2.05.2019. SD/- SD/- (SUCHITRA KAMBLE) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMFBER DATED: 22 ND MAY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI