Mrs. Sarla Mittal, New Delhi V. ITO, New Delhi

ITA 804/DEL/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6769 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 10-02-2016
• Assessment Year: 1997-1998
• Appeal Filed On: 11-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR CHOPRA
• Assessee Lawyers: SUNIL KHANNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-I NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-804/DEL /2014 (ASSESSMENT YEAR-1997-98) SARLA MITTAL, 8C/1, WEA KAROL BAGH, NEW DELHI PAN: AEYPM4221R (APPELLANT) VS ITO, WARD-33(2), NEW DELHI (RESPONDENT) A SSESSEE BY SH.SUNIL KHANNA, CA R EVENUE BY SH. MANOJ KUMAR CHOPRA, SR.DR ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 29.11.2013 OF CIT(A) -XXVIII, NEW DELHI PERTAINING TO 1997-98 AY ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, AN ADJOURNMENT WAS MOVED ON THE HEALTH GROUND OF THE LD.AR. THE RECORD SHOWS THAT THE PRES ENT APPEAL CAME UP FOR HEARING ON SIX DIFFERENT OCCASIONS I.E. 26.05.2015; 24.06.2015; 27.07.2015; 26.10.2015; 03.12.2015; 27.12.2015 AND ONCE AGAIN O N 10.02.2016. IT IS SEEN THAT ON TWO OF THE ABOVE OCCASIONS I.E. 26.05.2015 AND 26.01.2015, THE BENCH WAS NOT FUNCTIONAL. HOWEVER, ON THE FOUR REMAINING OCCASIONS THE APPEAL WAS ADJOURNED ON THE REQUEST OF THE COUNSEL. THE RECOR D SHOWS THAT ON EACH OF THESE DATES ADJOURNMENT WAS SOUGHT ON THE GROUNDS O F HEALTH. IT IS FURTHER BORNE OUT FROM THE RECORD THAT THE REGISTRY HAD POI NTED OUT A DEFECT ON 11.09.2014 IN THE APPEAL FILED BY THE ASSESSEE IN R EGARD TO THE DEPOSIT OF APPEAL FEE WHICH TILL DATE REMAINS NOT CURED. IN THESE CI RCUMSTANCES, IT IS FOUND THAT SINCE EVEN THE DEFECT REMAINS UNCURED TILL DATE EMI NENTLY SHOWS THAT THE DATE OF HEARING 10.02.2016 DATE OF PRONOUNCEMENT 25.02.2016 I.T.A .NO.-804/DEL/2014 PAGE 2 OF 2 ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY, THE ADJOURNMENT REQUEST OF THE ASSESSEE WAS REJECTED DI SMISSING THE APPEAL IN LIMINE. PERMISSION IS GRANTED TO THE ASSESSEE TO P RAY FOR A RECALL OF THIS ORDER INCASE THE ASSESSEE SO DESIRES BY TAKING APPROPRIAT E STEPS TO CURE THE DEFECTS POINTED OUT. ACCORDINGLY, IN TERMS OF THE PRONOUNC EMENTS THE APPEAL IS DISMISSED IN LIMINE. LIBERTY IS GRANTED TO THE ASS ESSEE TO RECALL THIS ORDER BY TAKING APPROPRIATE STEPS TO CURE THE DEFECT POINTED OUT. THE CO-ORDINATE BENCH CONSIDERING THE PETITION IF SO MOVED, IF SO SATISFI ED THAT THE DEFECTS HAVE BEEN CURED MAY RECALL THIS ORDER. THE SAID ORDER WAS PR ONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 25 TH OF FEBRUARY, 2016. SD/- (DIVA SINGH) JU DICIAL MEMBER DATED:25/02/2016 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTA NT REGISTRAR ITAT NEW DELHI