Sharvan Khanna, Noida V. ACIT, Central circle-19, New Delhi

ITA 7672/DEL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1003 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 03-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJOG KAPOOR SR DR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: SMC: NEW DELHI) , MS. SUSHMA CHOWLA, JUDICIAL MEMBER / ITA NO:-7672/DEL/2018 / ASSESSMENT YEAR: 2011-12 SHARVAN KHANNA, ............ /APPELLANT B-1/802, TOWER-10, PURVANCHAL SOLVER CITY, PLOT NO. 93/01, SECTOR-93A, NOIDA, U.P. PAN-BDVPK9974N VS ACIT, CENTRAL CIRCLE 19, . ! / RESPONDENT NEW DELHI '#$ / APPELLANT BY : NONE !'#$ / RESPONDENT BY :SH. SANJOG KAPOOR, SR. DR %&''() / DATE OF HEARING : 05.12.2019 *+ ''() / DATE OF PRONOUNCEMENT: 17.12.2019 / ORDER SUSHMA CHOWLA, JM: THE PRESENT APPEAL FILED BY ASSESSEE IS AGAINST THE ORDER OF CIT(A)-27, NEW DELHI, DATED 06.09.2018 RELATING TO ASSESSMENT YEAR 2011-12 UNDER SECTION 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 19 61 (IN SHORT THE ACT). / ITA NO:-7672/DEL/2018 PAGE | 2 2. WHEN THE MATTER WAS CALLED FOR HEARING, NONE APP EARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION WAS MOVED FOR ADJO URNMENT. 3. ON THE PERUSAL OF THE RECORD, WE FIND THAT THE A PPEAL WAS FIXED FOR HEARING ON 28.8.2019 AND 05.12.2019. FOR BOTH THE D ATES, THE NOTICE WAS SENT THROUGH RPAD. HOWEVER, THERE IS NO COMPLIANCE TO THE NOTICES OF HEARING. IT FURTHER TRANSPIRES THAT THE ASSESSEE IN THE MEMO OF APPEAL HAD MENTIONED THAT THE GROUNDS OF APPEAL ARE AS PER SHE ET ATTACHED HOWEVER, NO SUCH GROUNDS OF APPEAL HAVE BEEN FILED. IN THE ABSE NCE OF THE GROUNDS OF APPEAL, IT IS DIFFICULT TO DECIDE THE PRESENT APPEA L SINCE THE ASSESSEE IS ALSO NOT COOPERATING AND PUTTING IN AN APPEARANCE BEFORE THE TRIBUNAL. THE APPEAL OF THE ASSESSEE IS THUS, DISMISSED IN LIMINE . 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH DAY OF DECEMBER, 2019. SD/- (SUSHMA CHOWLA) - - - - /JUDICIAL MEMBER / DATED : 17 TH DEC, 2019 SH / ITA NO:-7672/DEL/2018 PAGE | 3 $,' './$.'0 COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT 2. ! / THE RESPONDENT 3. %1 2 3 / THE CIT(A) 4. %4 %1 / THE PR. CIT 5. 6. .56 ' / DR, ITAT, DELHI 678&0 GUARD FILE. $,% $,% $,% $,% / BY ORDER , !.' ' // TRUE COPY // :;-< , ASSISTANT REGISTRAR, ITAT, DELHI