D. P. S. Kohli v. ACIT, Central Circle-11, New Delhi
[Citation -2016-LL-0930-187]

Citation 2016-LL-0930-187
Appellant Name D. P. S. Kohli
Respondent Name ACIT, Central Circle-11, New Delhi
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 30/09/2016
Assessment Year 2006-07
Judgment View Judgment
Bot Summary: PAN-AABCE5205F Assessee by None Revenue by Ms. Amrapalli Dass, CIT DR Date of Hearing 29.09.2016 Date of Pronouncement 30.09.2016 ORDER PER DIVA SINGH, JM The present appeal has been filed by the assessee assailing the correctness of the order dated 30.04.2012 of the CIT(A)-XXXI, New Delhi pertaining to 2006-07 on various grounds. No one was present on behalf of the assessee at the time of hearing. Even in the third round, the position remained the same as neither the assessee is represented nor there is any adjournment on record. The record shows that the notice sent to the assessee on 18.07.2016 at the address indicated in Column No.10, despite this the assessee remained unrepresented. Accordingly, in the peculiar facts and circumstances of the present case, it can be safely presumed that the assessee is not serious in pursuing the present appeal as otherwise there is nothing on record to show that the assessee is interested in addressing the delay. Accordingly in the absence of any representation or petition seeking time, the only alternative left is to dismiss the appeals of the assessee in limine. In the result, the appeal of the assessee is dismissed.


IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A .No.-1783/Del/2014 (ASSESSMENT YEAR-2006-07) D.P.S.Kohli, Vs ACIT, C/o-Sh.Rakesh Chadha, CA, E-95/2, Central Circle-11, Naraina Vihar, New Delhi-110028. New Delhi. PAN-AABCE5205F (APPELLANT) (RESPONDENT) Assessee by None Revenue by Ms. Amrapalli Dass, CIT DR Date of Hearing 29.09.2016 Date of Pronouncement 30.09.2016 ORDER PER DIVA SINGH, JM present appeal has been filed by assessee assailing correctness of order dated 30.04.2012 of CIT(A)-XXXI, New Delhi pertaining to 2006-07 on various grounds. 2. However, no one was present on behalf of assessee at time of hearing. appeal was passed over twice. Even in third round, position remained same as neither assessee is represented nor there is any adjournment on record. record shows that notice sent to assessee on 18.07.2016 at address indicated in Column No.10, despite this assessee remained unrepresented. It is further seen that said notice has not come back unserved. record further shows that Registry has pointed out delay of 622 days. Accordingly, in peculiar facts and circumstances of present case, it can be safely presumed that assessee is not serious in pursuing present appeal as otherwise there is nothing on record to show that assessee is interested in addressing delay. Accordingly in absence of any representation or petition seeking time, only alternative left is to dismiss appeals of assessee in limine. Support I.T.A .No.-1783/Del/2014 is drawn from order of Tribunals in Commissioner of Income-Tax vs. Multi Plan India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P). 3. Before parting it is appropriate to add that in case assessee is able to show that there was reasonable cause for non-representation on date of hearing, it would be at liberty if so advised to pray for recall of this order. said order was pronounced on date of hearing itself in open Court. 4. In result, appeal of assessee is dismissed. order is pronounced in open court on 30th of September, 2016. Sd/- Sd/- (PRADIP KUMAR KEDIA) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER *Amit Kumar* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Page 2 of 2 D. P. S. Kohli v. ACIT, Central Circle-11, New Delhi
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