C.S. Vaidyanathan (HUF), New Delhi V. ACIT, New Delhi

ITA 932/DEL/2011

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2754 (ITAT-DELHI)
• Duration Of Justice: 7 year(s) 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-05-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 17-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B, NEW DELHI BEFORE SHRI R. S. SYAL, VICE PRESIDENT AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.932/DEL/2011 ASSESSMENT YEAR : 2007-08 C. S. VAIDYANATHAN (HUF), M-20, JANGPURA EXTN., NEW DELHI. VS. ACIT, CIRCLE- 32(1), NEW DELHI. PAN : AABHC8007J (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : MS. ASHIMA NEB, SR. DR DATE OF HEARING : 27-03-2018 DATE OF PRONOUNCEMENT : 27-03-2018 O R D E R PER R. S. SYAL, VP : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A)-XXVI, NEW DELHI DATED 16.12.2010 IN RELATION TO ASSESSMENT YEAR 2007-08. 2. THIS APPEAL WAS INITIALLY FIXED FOR HEARING ON 1 7.08.2011 AND SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE ON THAT DATE, TH E CASE WAS ADJOURNED TO 20.12.2011. THEREAFTER, THE APPEAL WAS REGULARLY F IXED FOR HEARING FROM TIME TO TIME BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, WHEN THE NAME OF THE ASSESSEE WAS CALLED TODAY I.E. ON 27.03.2018 ON CE AGAIN NONE APPEARED ON 2 ITA NO.932/DEL/2011 BEHALF OF THE ASSESSEE NOR ANY PETITION SEEKING ADJ OURNMENT OF THE CASE HAS BEEN FILED. THIS TYPE OF ATTITUDE ON THE PART OF THE AS SESSEE SHOWS THAT IT IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BY HIM. THEREFORE, FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN ( INDIA) (P) LTD. REPORTED IN 38 ITD 320 AND THE DECISION OF THE HONBLE MADHYA PRAD ESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR REPORTED IN 223 ITR 4 80 (MP), THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN-LIMINE. HOWEVER, I F THE ASSESSEE THROUGH PROPER APPLICATION CAN SATISFY THE BENCH FOR SUCH NON-APPE ARANCE ON THE DATE OF HEARING, THE TRIBUNAL MAY AT ITS DISCRETION TO RECA LL THE ORDER. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ITSELF I.E. ON THIS 27 TH DAY OF MARCH, 2018. SD/- SD/- (SUCHITRA KAMBLE) (R. S. SYAL) JUDICIAL MEMBER VICE PRESIDENT DATED: 27-03-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI