RAM KISHAN, ROHTAK V. ITO, WARD- 65(5), NEW DELHI

ITA 7380/DEL/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4170 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 08-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.7380/DEL/2017 ASSESSMENT YEAR: 2011-12 RAM KISHAN, HOUSE NO.1238, SECTOR-04 EXTENSION, ROHTAK, HARYANA. PAN: AJSPK0777B VS. ITO, WARD 65(5), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI AMIT JAIN, SR.DR DATE OF HEARING : 13.03.2019 DATE OF PRONOUNCEMENT : 13.03.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 12 TH SEPTEMBER, 2017 OF THE CIT(A)-21, NEW DELHI, RELATING TO ASSES SMENT YEAR 2011-12. 2. THIS APPEAL WAS GETTING ADJOURNED FROM TIME TO T IME AT THE REQUEST OF THE ASSESSEE. HOWEVER, WHEN THE NAME OF THE ASSESSEE W AS CALLED TODAY, THERE WAS NO ONE PRESENT ON BEHALF OF THE ASSESSEE NOR ANY PETITION SEEKING ADJOURNMENT OF THE CASE HAS BEEN FILED. THIS TYPE OF CONDUCT ON THE PART OF TH E ASSESSEE SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL FIELD BY H IM. THEREFORE, FOLLOWING THE ITA NO.7380/DEL/2017 2 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 AT T HE TIME OF HEARING ITSELF I.E., ON 13.03.2019. SD/- ( R.K. PANDA) ACCOUNTANT MEMFBE R DATED: 13 TH MARCH, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI