Kishore Kumar, Delhi V. ITO, New Delhi

ITA 891/DEL/2013

• Counselvise Citation: 89120114 RSA 2013
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 28-11-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 13-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S N BHATIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D NEW DELHI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI B. C. MEENA, ACCOUNTANT MEMBER I.T.A .NO.-891/DEL/2013 (ASSESSMENT YEAR-2008-09) KISHORE KUMAR VS. ITO G-35, GALI NO. 17, JAGATPURI, WARD 34(4), DELHI NEW DELHI. PAN: AMIPK9393C (APPELLANT) (RESPONDENT) ASSESSEE BY:-NONE REVENUE BY:-SH. S. N. BHATIA, DR ORDER PER B. C. MEENA, AM. THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DAT ED 19 TH SEPTEMBER 2012 OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS )-XXVII, NEW DELHI, FOR ASSESSMENT YEAR 2008-09. 2. AT THE TIME OF HEARING NONE WAS PRESENT FOR THE ASSESSEE WHEREAS SHRI. S. N. BHATIA, LD. DR WAS PRESENT FOR THE REVENUE. T HIS APPEAL WAS FILED BY THE ASSESSEE ON 13.02.2013. THE NOTICE OF HEARING W AS SERVED UPON THE ASSESSEE FOR 28.11.2013. AT THE TIME OF HEARING THE ASSESSEE NEITHER PRESENTED HIMSELF NOR MOVED ANY ADJOURNMENT PETITIO N. IT SEEMS THAT THE 2 ASSESSEE IS NOT INTERESTED TO PURSUE HIS APPEAL. ME RE FILING OF APPEAL IS NOT ENOUGH RATHER IT REQUIRES EFFECTIVE PROSECUTION. IN VIEW OF THIS FACT WE HAVE NO OPTION BUT TO DISMISS THE APPEAL OF THE ASSESSEE FOR NON PROSECUTION. OUR VIEW FINDS SUPPORT FROM THE FOLLOWING JUDICIAL PRON OUNCEMENTS. 1. CIT VS. MULTIPLAN INDIA LTD. 38 ITD 320 (DEL) 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (M.P.) 3. NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495 ( P& H) 4. CIT VS. B. N. BHATTACHARGEE AND ANOTHER 118 ITR 461(SC) 3. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CAS ES CITED (SUPRA), WE DISMISS THIS APPEAL FILED BY THE ASSESSEE FOR, NON PROSECUTION. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. THIS ORDER WAS PRONOUNCED IN THE PRESENCE OF LD. DR IN THE OPEN COURT ON 28/11/2013. SD/- SD/- (JOGINDER SINGH) ( B. C. MEENA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 28/11/2013 *AK VERMA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR