Sh. Harjeet Singh Nalwa, Saharanpur V. ACIT, Saharanpur

ITA 759/DEL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97894 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 23-05-2017
• Assessment Year: 2001-2002
• Appeal Filed On: 14-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: YATENDRA SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA NO . 758 /DEL/201 2 ASSESSMENT YEAR: 2001 - 02 SH. GURJEET SINGH NALWA, VS. ASSTT. COMMISSIONER OF GOVIND NAGAR, SAHARANPUR . INCOME TAX, SAHARANPUR. (PAN: ASLP K9397H ) (APPELLANT) (RESPONDENT) AND ITA NO. 759/DEL/2012 ASSESSMENT YEAR: 2001 - 02 SH. HARJEET SINGH NALWA, VS. ASSTT. COMMISSIONER OF GOVIND NAGAR, SAHARANPUR. INCOME TAX, SAHARANP UR. (PAN: ABQPN5498L ) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. YATENDRA SINGH, SR. DR DATE OF HEARING: 17.11.2015 DATE OF PRONOUNCEMENT: 20.11.2015 ORDER PER O.P. KANT , A .M. : THESE APPEAL S BY THE TWO DIFFERENT ASSESSEE S ARE DIRECTED AGAINST THE RESPECTIVE ORDER S OF LD. COMMISSIONER OF INCOME TAX (APPEALS), MUZAFFARNAGAR, D ATED 14.10.2011 IN RELATION TO THE ASSESSMENT YEAR 2001 - 02 . 2. EARLIER, THE PRESENT APPEALS CAME UP FOR HEARING BEFORE THIS BENCH ON 16.04.2012, ON WHICH DATE, NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUANCE OF NOTICE AND THE CAS E WAS DISMISSED FOR NON - PROSECUTION VIDE ORDER DATED 16 TH APRIL, 2012. THIS BENCH VIDE ORDER DATED 01.03.2013, RECALLED THE 2 ITA NOS. 758 &759/DEL/2012 ORDER DATED 16.04.2012 PASSED IN M . A . NOS. 250 & 251/DEL/2012 AND FIXED THE APPEALS FOR HEARING ON 16.07.2013 , WHICH WAS DULY INTIMA TED TO THE ASSESSEES COUNSEL. ON 16.07.2013, THE APPEALS WERE ADJOURNED ON THE WRITTEN REQUEST OF ASSESSEES COUNSEL. AGAIN ON 06.08.2014, NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE CASE WAS DISMISSED FOR NON - PROSECTION VIDE ORDER DATED 6 TH AUGUST, 2014. THE ORDER DATED 6 TH AUGUST, 2014 WAS RECALLED BY THIS BENCH VIDE ORDER 15.05.2015 PASSED IN M.A NO. 12 & 13/DEL/2015 AND THE APPEALS WERE FIXED FOR HEARING ON 30.06.2015. AGAIN T HE AFORESAID APPEALS CAME FOR HEARING BEFORE THIS BENCH ON 17.1 1.2015. NOTICE S OF HEARING WERE ISSUED TO THE ASSESSEE S ON THE ADDRESS GIVEN BY THE ASSESSEE S IN FORM NO. 36, COLUMN NO. 10. HOWEVER, IN SPITE OF THE SAME, NEITHER THE ASSESSEE S O R THEIR AUTHORIZED REPRESENTATIVE S APPEARED TO PROSECUTE THE MATTER IN DISPUT E , NOR FILED ANY APPLICATION FOR ADJOURNMENT . 2. IT SEEMS THAT THE ASSESSEE S ARE NOT INTERESTED IN PROSECUTING THE APPEAL S AND THEREFORE, WE ARE OF THE VIEW THAT NO USEFUL PURPOSE WOULD BE SERVED BY ISSUING NOTICE AGAIN AND AGAIN TO THE ASSESSEE S ON THE SAME ADDRESS. CONSIDERING THESE FACTS AND KEEPING IN VIEW OF THE PROVISIONS OF RULE 19(2) OF ITAT RULES , AS WERE CONSIDERED IN THE CASE OF MULTI PLAN INDIA WHICH IS REPORTED IN 38 ITD 320 (DEL.) AND ALSO IN VIEW OF THE DECISION OF THE HON BLE HIGH COURT OF MADHYA PRADESH IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT REPORTED IN 223 ITR 480 (MP), WE DISMISS BOTH THE APPEAL S IN LIMINE FOR NON - PROSECUTION. THE ASSESSEE S , IF SO ADVISED , SHALL BE FREE TO MOVE THIS TRIBUNAL 3 ITA NOS. 758 &759/DEL/2012 PRAYING FOR RECALLING O F THE ORDER AND EXPLAINING THE REASONS FOR NON - COMPLIANCE , IF ANY , AND IF THE BENCH IS SO SATISFIED ON THE REASONS, THEN THIS ORDER MAY BE RECALLED. 3. IN THE RESULT, BOTH THE APPEAL S FILED BY DIFFERENT ASSESSEE S ARE DISMISSED. THE DECISION IS PRONOUNCED IN THE OPEN COURT ON 2 0 T H NOVEMBER , 2015. S D / - S D / - ( DIVA SINGH ) ( O.P. KANT ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 0 T H NOVEMBER , 2015. RK/ - COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI