Shri Rattan Singh, Panipat V. ITO, Panipat

ITA 807/DEL/2016

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8718 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2005-2006
• Appeal Filed On: 15-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIMA BEG SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH B : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.807/DEL./2016 (ASSESSMENT YEAR : 2005-06) SHRI RATTAN SINGH, VS. ITO, WARD 2, S/O SHRI TEK CHAND, PANIPAT. VILLAGE NIZAMPUR, DISTT. PANIPAT. (PAN : AESPC4005K) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS. ASHIMA BEG, SENIOR DR DATE OF HEARING : 18.12.2018 DATE OF ORDER : 18.12.2018 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : THE APPELLANT, SHRI RATTAN SINGH, BY FILING THE PRE SENT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATE D 15.12.2015 PASSED BY LD. CIT (A)-2, GURGAON QUA THE ASSESSMENT YEAR 2005- 06. 2. IN THE PRESENT APPEAL, NOTICE WAS SENT THROUGH R EGISTERED POST TO THE ASSESSEE FOR HEARING ON 24.09.2018 AND THE C ASE WAS ADJOURNED TO 18.12.2018 AS NONE PRESENT ON BEHALF O F THE ASSESSEE. ITA NO.807/DEL./2016 2 THE NOTICE FOR NEXT DATE OF HEARING I.E. 18.12.2018 WAS SENT THROUGH REGISTERED POST, BUT THE APPELLANT HAS NOT PREFERRED TO PUT IN HIS APPEARANCE HIMSELF OR THROUGH HIS AUTHORIZED RE PRESENTATIVE NOR SENT ANY REQUEST FOR ADJOURNMENT. SO, IT IS APPARE NT ON RECORD THAT THE APPELLANT IS NOT INTERESTED IN PROSECUTION OF T HE PRESENT APPEAL. 3. KEEPING IN VIEW THE LEGAL POSITION THAT MERE ISS UANCE OF NOTICE DOES NOT AMOUNT TO ADMISSION OF APPEAL AND T HIS ISSUE HAS BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CASE O F CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.), THE PRESENT APPEAL IS HEREBY DISMISSED FOR WANT OF PROSECUTION WITH LIBER TY TO THE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMONSTRATE THAT HE WAS PREVENTED BY SUFFICIENT CAU SE FROM PUTTING HIS APPEARANCE AT THE TIME OF HEARING. 4. IN VIEW OF ABOVE, APPEAL FILED BY ASSESSEE IS D ISMISSED AS UNADMITTED. ORDER PRONOUNCED IN OPEN COURT ON THIS 18 TH DAY OF DECEMBER, 2018. SD/- SD/- (R.K. PANDA) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 18 TH DAY OF DECEMBER , 2018 TS ITA NO.807/DEL./2016 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-2, GURGAON. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.