Salim Ali v. ITO, Ward-2(1), Dehradun
[Citation -2016-LL-1021-135]

Citation 2016-LL-1021-135
Appellant Name Salim Ali
Respondent Name ITO, Ward-2(1), Dehradun
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 21/10/2016
Assessment Year 2007-08
Judgment View Judgment
Keyword Tags reasonable explanation • dismissing the appeal in limine
Bot Summary: PAN-AJOPA9077A Assessee by None Revenue by Sh.A.K.Sharma, Sr.DR Date of Hearing 05.09.2016 Date of Pronouncement 21.10.2016 ORDER All these appeal have been filed by the different assessee assailing the correctness of the order dated 23.12.2014 of the CIT(A), Dehradun pertaining to 2007-08 AY on various grounds and decided by a common order. 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 notices have been sent to the assessee on 20.07.2016 at the address indicated in Column No.10, despite this the assessee remained unrepresented. It is further seen that the appeals were earlier fixed on 19.07.2016 on which date also the assessee I.T.A.No. 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 appeals. 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 appeals of the assessee are dismissed.


IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-1 NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .No.-1570/Del/2015 (ASSESSMENT YEAR-2007-08) Salim Ali, Vs ITO, Vill.-Ajabpur Kalan, Ward-2(1), P.O-Ajabpur, Dehradun. Dehradun. PAN-BAPBA5312H (APPELLANT) (RESPONDENT) I.T.A .No.-1572/Del/2015 (ASSESSMENT YEAR-2007-08) Azad Ali, Vs ITO, Vill.-Ajabpur Kalan, Ward-2(1), P.O-Ajabpur, Dehradun. Dehradun. PAN-AZVPA8477F (APPELLANT) (RESPONDENT) I.T.A .No.-1574/Del/2015 (ASSESSMENT YEAR-2007-08) Shahazad Ali, Vs ITO, Vill.-Ajabpur Kalan, Ward-2(1), P.O-Ajabpur, Dehradun. Dehradun. PAN-AJOPA9077A (APPELLANT) (RESPONDENT) Assessee by None Revenue by Sh.A.K.Sharma, Sr.DR Date of Hearing 05.09.2016 Date of Pronouncement 21.10.2016 ORDER All these appeal have been filed by different assessee assailing correctness of order dated 23.12.2014 of CIT(A), Dehradun pertaining to 2007-08 AY on various grounds and decided by common order. 2. However, no one was present on behalf of assessee at time of hearing. appeals were 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 notices have been sent to assessee on 20.07.2016 at address indicated in Column No.10, despite this assessee remained unrepresented. It is further seen that appeals were earlier fixed on 19.07.2016 on which date also assessee I.T.A .No.-1570; 1572 & 1574/Del/2015 remained unrepresented. Accordingly, in peculiar facts and circumstances of present case, it can be safely presumed that assessee is not serious in pursuing present appeals. Accordingly in absence of any representation or petition seeking time, only alternative left is to dismiss appeals of assessee in limine. Support 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, appeals of assessee are dismissed. order is pronounced in open court on 21st of October, 2016. Sd/- (DIVA SINGH) 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 Salim Ali v. ITO, Ward-2(1), Dehradun
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