Shri P.R. Gupta, Ahmedabad V. ACIT, Hisar

ITSSA 17/DEL/2011

• Counselvise Citation: [2011] 124 COUNSELVISE.COM (IT) 8252 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 07-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 07-06-2011
• Assessment Year: misc
• Appeal Filed On: 06-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HL DINODIA
• Assessee Lawyers: N O N E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F NEW DELHI) BEFORE SHRI RAJPAL YADAV AND SHRI K.D. RANJAN ITSS(A) NO. 17/DEL/2011 BLOCK PERIOD: 1.4.1987 TO 13.6.1997 P.R. GUPTA, VS. ASST. COMMISSIONER OF IT, C/O MEHTA LODHA & CO., CA HISSAR. 105 SAKER-I, ASHRAM ROAD, AHMEDABAD. (PAN: AGOPG5496N) (APPELLANT) (RESPONDENT) APPELLANT BY: N O N E RESPONDENT BY: SHRI HL DINODIA, CI T(DR) ORDER PER RAJPAL YADAV: JUDICIAL MEMBER PER RAJPAL YADAV: JUDICIAL MEMBER PER RAJPAL YADAV: JUDICIAL MEMBER PER RAJPAL YADAV: JUDICIAL MEMBER THE ASSESSEE IS IN APPEAL BEFORE US AGAINST THE OR DER OF LEARNED CIT(APPEALS) DATED 24.01.2011 PASSED FOR THE BLOCK PERIOD STARTING FROM 1.4.1987 AND ENDING ON 13.6.1997. THE GRIEVANCE OF THE ASSESSEE RELATES TO CONFIRMATION OF ADDITION AT RS.84,06,577 AND CHARGI NG OF INTEREST UNDER SECTION 158BFA OF THE INCOME-TAX ACT, 1961. THIS AP PEAL WAS PRESENTED ON 6.4.2011. THE REGISTRY HAS ISSUED AN ACKNOWLEDGEMNE T-CUM-NOTICE FOR 7.6.2011. THIS IS THE SECOND ROUND OF LITIGATION UP TO THE ITAT. IN THE FIRST ROUND, ITAT HAS SET ASIDE THE ASSESSMENT ORDER. IN THE SECOND ROUND AGAIN, ASSESSEE DID NOT CO-OPERATE WITH THE ASSESSING OFFI CER AND FAILED TO SUBSTANTIATE HIS STAND. BEFORE THE LEARNED CIT(APPE ALS), HE HAS FILED WRITTEN 2 SUBMISSIONS WHICH HAVE BEEN CONSIDERED BY THE LEARN ED FIRST APPELLATE AUTHORITY. TODAY, AT THE TIME OF HEARING, A PEON FR OM THE ALLEGED TAX- CONSULTANT OF THE ASSESSEE APPEARED AND SUBMITTED O NE PAGE WRITTEN SUBMISSIONS. SOMEBODY HAS SIGNED ALLEGING HIMSELF A S AUTHORIZED SIGNATORY FOR THE ASSESSEE AND HIS WIFE BUT NO POWER OF ATTOR NEY HAS BEEN PLACED ON THE RECORD. IN THIS SUBMISSION, IT IS PLEADED THAT NOTI CE UNDER SECTION 158BC(A) OF THE ACT WAS NOT ISSUED BY THE ASSESSING OFFICER FOR INVITING THE ASSESSEE TO FILE THE RETURN IN THE SECOND ROUND OF LITIGATIO N, THEREFORE, ASSESSMENT IS NOT SUSTAINABLE. IT IS FURTHER PLEADED THAT IF THIS SUBMISSION OF THE ASSESSEE COULD NOT SATISFY THE ITAT FOR QUASHING THE ASSESSM ENT ORDER THEN HEARING BE ADJOURNED. THIS APPLICATION IS NOT SIGNED BY ANY AU THORIZED PERSON AND MOREOVER, THERE IS NO POWER OF ATTORNEY ON THE RECO RD. FROM THE CONDUCT OF THE ASSESSEE, IT APPEARS THAT HE IS NOT INTERESTED IN PROSECUTING THE APPEAL. HE HAS NOT FILED ANY PAPER BOOK OR EVEN THE ORDER OF T HE ITAT PASSED IN THE FIRST ROUND OF APPEAL. THEREFORE, THE APPEAL OF THE ASSES SEE IS DISMISSED FOR WANT OF PROSECUTION. 2. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISM ISSED DECISION PRONOUNCED IN THE OPEN COURT ON 07.06.2011 SD/- SD/- ( K.D. RANJAN ) ( R AJPAL YADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER 3 DATED: 07/06/2011 MOHAN LAL COPY FORWARDED TO: 1) APPELLANT 2) RESPONDENT 3) CIT 4) CIT(APPEALS) 5) DR:ITAT ASSISTANT REGISTRAR