HARINDER SINGH GROVER, NEW DELHI V. ITO, WARD- 54(4), NEW DELHI

ITA 7212/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6845 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 13-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: SAURABH KUMAR; HARINDER

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE SH. N. S . SAINI, ACCOUNTANT MEMBER ITA NO. 7212 /DEL/2018 : ASSTT. YEAR : 2015 - 1 6 HARINDER SINGH GROVER, C - 187, DEFENCE COLON Y, NEW DELHI - 110024 VS INCOME TAX OFFICER, WARD - 54(4 ), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A ASPS1343L ASSESSEE BY : SH. SAURABH KUMAR, AR & SH. HARINDER, AR REVENUE BY : SH. S. L. ANURAGI , SR. DR DATE OF HEAR I NG: 11 . 04 .201 9 DATE OF PRONOUNCEMENT: 29 .04 .201 9 ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 1 1 , NEW DELHI DATED 30.08 .2018 . 2. SH. DINESH CHANDRA, ADVOCATE HAS FILED AN APPL ICATION FOR ADJOURNMENT OF THE HEARING TO 1 ST WEEK OF MAY, 2019. HOWEVER, IT IS FOUND FROM THE RECORDS THAT NO VAKALATNAMA HAS BEEN FILED BY THE SAID ADVOCATE. HENCE, THE ADJOURNMENT PETITION FILED BY THE ADVOCATE CANNOT BE ENTERTAINED IN THE ABSENCE OF HI S VAKALATNAMA. 3. FURTHER, IT IS OBSERVED THAT THE REGISTRY HAS GIVEN NOTICE ON 13.11.2018 TO THE ASSESSEE TO REMOVE THE FOLLOWING DEFECTS: 1. APPEAL IS TIME - BARRED BY 14 DAYS. 2. COL. NO. 11 IS WRONGLY FILLED. ITA NO . 7212 /DEL /201 8 HARINDER SINGH GROVER 2 3. APPEAL FEE NOT FILED AS OTHERS IN DETAI LS OF PAYMENT WHICH IS NOT TREATED AS APPEAL FEES. 4. APPEAL NOT FILED IN PROPER FORM. 4. IT IS OBSERVED THAT THE DEFECT POINTED OUT BY THE REGISTRY HAS NOT BEEN REMOVED BY THE ASSESSEE TILL DATE. 5. THEREFORE, THE APPEAL IS CONSIGNED TO THE RECORDS WI TH A LIBERTY TO THE ASSESSEE THAT AS AND WHEN THE DEFECTS ARE REMOVED BY HIM, IF ADVISED HE MAY FILE AN APPLICATION TO THE TRIBUNAL FOR RESTORE HIS APPEAL BACK TO ITS ORIGINAL NUMBER FOR ADJUDICATING ON MERITS. THE TRIBUNAL BEING SATISFIED WITH THE REASONS OF THE ASSESSEE FOR NOT BEING ABLE TO REMOVE THE DEFECTS EARLIER MAY RECALL THE ORDER FOR HEARING THE APPEAL ON MERITS. THUS, THE APPEAL OF THE ASSESSEE IS DISMISSED. 6 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. (ORDER PRONOUNCED IN THE COU RT ON 29 TH DAY OF APRIL, 2019 AT NEW DELHI) SD/ - (N. S. SAINI) ACCOUNTANT MEMBER DATED: 29 /0 4 /2019 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR