Sh. Pradeep Khanna, Delhi V. ITO, New Delhi

ITSSA 14/DEL/2014

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 1891 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 07-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 07-04-2016
• Assessment Year: misc
• Appeal Filed On: 31-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS NANDITA KANCHAN

Judgement Text

IT(SS)A NO. 14/DEL/2014 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.(SS)A. NO. 14/DEL/2014 BLOCK PERIOD 1.4.1996 TO 17.10.2002 SH. PRADEEP KHANNA 480, KATRA ISHWAR BHAWAN, KHARI BAOLI, DELHI 110 006 (PAN: AGCPK0272E) VS ITO, WARD 29(2), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : MRS. NANDITA KANCHAN, CIT(DR) DATE OF HEARING: 07.04.2016 DATE OF ORDER : 07-04-2016 ORDER PER H.S. SIDHU : JM THIS APPEAL IS FILED BY THE ASSESSEE IS DIRECTED AG AINST THE ORDER DATED 30.1.2014 OF THE LD. CIT(A)-I, NEW DELH I RELEVANT TO BLOCK PERIOD 1.4.1996 TO 17.10.2002. 2. IN THIS CASE THE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING BY REGD. AD POST FOR TODAY I.E. 07.04.2016 AT THE AD DRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10. 3. ON 07.04.2016, NEITHER THE ASSESSEE NOR HIS AUTHO RISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILED ANY APPLICATION FOR ADJOURNMENT. IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF HIS APPEAL. 4. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOL LOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INC LUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA IT(SS)A NO. 14/DEL/2014 2 PRADESH HIGH COURTS DECISION IN ESTATE OF LATE TUKOJ IRAO HOLKAR VS. CWT; 223 ITR 480 (MP), WE TREAT THIS APPEAL AS UNADMI TTED AND DISMISS THE SAME. WE MAY LIKE TO CLARIFY THAT SUBSE QUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PUR POSE OF ADJUDICATION OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISM ISSED IN LIMINE. 6. ORDER PRONOUNCED IN THE OPEN COURT ON 07-04-2016 . SD/- SD/- [PRASHANT MAHARISHI] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER SRBHATNAGAR DATE: 07-04-2016 COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES