Sh. Bishan Chand Aggarwal, Delhi V. ACIT, New Delhi

ITSSA 15/DEL/2012

• Counselvise Citation: [2014] 122 COUNSELVISE.COM (IT) 0213 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 16-06-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 16-06-2014
• Assessment Year: misc
• Appeal Filed On: 28-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, AM AND SHRI A.T.VARKEY, JM ITA NO: 15/DEL/2012 ASSESSMENT YEAR/B.P. : - 1991-92 TO 2001-02 SH. BISHAN CHAND AGGARWAL VS. ACIT, CIRCLE 29(1) 1166/202, KUCH MAHAJANI NEW DELHI CHANDNI CHOWK DELHI 110 006 PAN: AAPPA 3766 L (APPELLANT) (RESP ONDENT) APPELLANT BY : NONE RESPONDENT BY: MS.Y.KAKKAR, SR.D.R. O R D E R PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DT. 17.05.2012 OF LD.CIT(A)-XXV, NEW DELHI PERTAININ G TO THE BLOCK PERIOD 1991-92 TO 2001-02 (UPTO 20.08.2000). 2. ON THE DATE OF HEARING I.E. ON 16.6.2014, NO NE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF THE NOTIC E, NOR ANY ADJOURNMENT APPLICATION WAS RECEIVED. WE FIND FROM THE RECORD THAT ON AN EARLIER OCCASION ALSO THE APPEAL HAD BEEN ADJOURNED. H ENCE WE PRESUME THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. 3. FOLLOWING THE DECISIONS IN THE CASE OF CIT VS. MULTIPLAN INDIA P.LTD. 38 ITD, 320 (DELHI), AND THE DECISION OF THE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S CHEMIPOL VS. UOI AND OTHER S IN CENTRAL EXCISE APPEAL NO. 62/2009 JUDGEMENT DT. 17 TH SEPTEMBER,2009, WE CONSIDER IT A FIT CASE FOR DISMISSING THE APPEALS IN LIMINE, A S NOT ADMITTED. WE MAY 2 LIKE TO CLARIFY THAT SUBSEQUENTLY, IF THE ASSESSEE EXPLAINS THE REASONS FOR NON-APPEARANCE AND IF THE BENCH IS SO SATISFIED, TH E MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APP EAL. 4. IN THE RESULT, THE APPEAL BY THE ASSESSEE STA NDS DISMISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH JUNE,2014. SD/- SD/- (A.T.VARKEY) ( J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 16 TH JUNE, 2014 *MANGA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5.DR; 6.GUARD FILE BY ORDER ASST. REGISTRAR