M/s. Om Prakash Vipin Kumar, New Delhi V. ACIT, New Delhi

ITSSA 32/DEL/2012

• Counselvise Citation: [2015] 122 COUNSELVISE.COM (IT) 0979 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 01-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 28-05-2015
• Assessment Year: misc
• Appeal Filed On: 24-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANT MISHRA
• Keywords: Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E , NEW DELHI BEFORE SH . A.T.VARKEY , JM AND SH. O.P.KANT , AM IT (SS) A NO. 32 /DEL/201 2 : BLOCK YEAR 01.04.1997 TO 29.04.2003 OM PRAKASH VIPIN KUMAR, 3501, CHAWRI BAZAR, NEW DELHI VS ACIT CENTRAL CIRCLE - 16 NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AA AFO5543N APPELLANT BY : NONE RESPONDENT BY : SH. JAYANT MISHRA , CIT DR DATE OF HEARING : 01.09.2015 DATE O F PRONOUNCEMENT : 01 . 09 .2015 ORDER PER O.P.KANT , A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) XX X II, NEW DELHI FOR PENALTY IMPOSED U/S 158BFA (2) OF THE INCOME TAX ACT , 1961 (FOR SHORT THE ACT) IN RELATION TO BLOCK ASSESSMENT FOR THE PERIOD 01.04.1997 TO 29.04.2003 . 2. THE AFORESAID CASE CAME UP FOR HEARING BEFORE THE BENCH ON 01.09.2015 . NOTICE OF HEARING DATED 10.07.2015 WHICH WAS ISSUED ON 13.07.2015 TO THE ASSESSEE ON THE ADDRESS GIVEN BY THE ASSESSEE IN COLUMN NO .10 OF FORM NO. 36 , HOWEVER, INSPITE OF THE SAME , NEITHER THE ASSESSEE OR HIS AUTHORISED REPRESENTATIVE (AR) APPEARED TO PROSECUTE THE MATTER IN DISPUTE, NOR FILED ANY APPLICATION FOR ADJOURNMENT. 2 3. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL AND THEREFORE, WE ARE OF THE VIEW THAT NO USEFUL PURPOSE WOULD BE SERVED BY ISSUING NOTICE AGAIN AND AGAIN TO THE ASSESSEE O N THE SAME ADDRESS. CONSIDERING THESE FACTS AND KEEPING IN VIEW THE PROVISIONS OF RULE 19 (2) OF THE ITAT RULES, AS WERE CONSIDERED IN THE CASE OF MULTI PLAN INDIA WHICH IS REPORTED IN 38 ITD 320 (DEL) AND ALSO IN VIEW OF THE DECISION OF THE HONBLE HIGH C OURT OF MADHYA PRADESH IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR REPORTED IN 223 ITR 480, WE DISMISS THIS APPEAL IN LIMINE FOR NON PROSECUTION . THE ASSESSEE, IF SO ADVISED SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THE ORDER AND EX PLAINING THE REASONS FOR NON - COMPLIANCE IF ANY AND IF THE BENCH IS SO SATISFIED ON THE REASONS, THEN THIS ORDER MAY BE RECALLED. 4 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE FOR NON PROSECUTION. ( ORDER PRON OUNCED IN THE COURT ON 01 / 09 /2015) . - SD/ - - SD/ - ( A.T.VARKEY ) ( O.P. KANT ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 01 / 09 /2015 * AJAY * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR