Baldev Raj Chhabra, Haryana V. ITO, Karnal

ITA 856/DEL/2012

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7013 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 12-01-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 21-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K JAIN SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO.856/DEL./2012 (ASSESSMENT YEAR : 2007-08) SHRI BALDEV RAJ CHHABRA, VS. ITO, WARD 4, PROP: CHHABRA ELECTRICALS, KARNAL. C/0 GIRISH ANEJA, CA 796, SECTOR 13, U.E., KARNAL 132 001 (HARYANA) (PAN : AIDPR0219B) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI S.K. JAIN, SENIOR DR DATE OF HEARING : 12.01.2017 DATE OF ORDER : 12.01.2017 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : THE APPELLANT, SHRI BALDEV RAJ CHHABRA, BY FILING T HE PRESENT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATE D 17.11.2011 PASSED BY LD. CIT(A), KARNAL QUA THE ASSESSMENT YE AR 2007-08. 2. IN THE AFORESAID APPEAL, THE CASE WAS ADJOURNED ON DIFFERENT DATES I.E. 28.01.2016, 26.04.2016, 01.08.2016, 04.0 8.2016 AND 02.11.2016 ON THE REQUEST OF THE ASSESSEE. THE NEX T DATE OF HEARING I.E. 12.01.2017 WAS INFORMED TO BOTH THE PARTIES IN THE OPEN COURT, ITA NO.856/DEL./2012 2 BUT THE APPELLANT HAS NOT PREFERRED TO PUT IN HIS A PPEARANCE HIMSELF OR THROUGH HIS AUTHORIZED REPRESENTATIVE NOR SENT A NY REQUEST FOR ADJOURNMENT. SO, IT IS APPARENT ON RECORD THAT THE APPELLANT IS NOT INTERESTED IN PROSECUTION OF THE 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 FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON THIS 12 TH DAY OF JANUARY, 2017. SD/- SD/- (PRASHANT MAHARISHI) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 12 TH DAY OF JANUARY, 2017 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT (A), KARNAL 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.