Income Tax Appellate Tribunal - Delhi
Sh. Ashok Kumar Gupta, New Delhi vs Dcit, New Delhi on 12 September, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'SMC', NEW DELHI
BEFORE MS. DIVA SINGH, JUDICIAL MEMBER
ITA No. 2206/Del/2017
Assessment Year: 2006-07
Ashok Kumar Gupta DCIT
17/83, Than Singh Nagar, Vs. Central Circle-16
Anand Parbat New Delhi
New Delhi
PAN : AALPG4014H
(Appellant) (Respondent)
Appellant by None
Respondent by Sh. T. Vasanthan, Sr. D.R.
Date of hearing 21-08-2017
Date of pronouncement 12-09-2017
ORDER
PER DIVA SINGH, J.M. :
The present appeal has been filed by the assessee assailing the correctness of the order dated 8.2.2017 of the CIT(A)-27, New Delhi pertaining to 2006-07 assessment year. Although various grounds have been raised however, at the time of hearing, no one was present on behalf of the assessee. The appeal was passed over.
2. In the second round also neither the assessee was present nor any request for adjournment has been placed on record. The record shows that notice has been sent to the assessee at the address mentioned in Column No. 10 in the memo of appeals filed on 12.7.2017. The notice has not returned unserved. It is further seen that no Power of Attorney as per record has been executed by the assessee in favour of any counsel. In the aforementioned peculiar facts and circumstances it can be safely presumed that the assessee is not serious in pursuing the appeals filed. Support is drawn from the order of the ITAT Delhi Benches in the case of CIT vs. Multiplan India Private Limited (1991) 2 ITA No.2206 /Del/2017 38 ITD 320 to the decision of Hon'ble Madhya Pradesh in the case of Late Sri. Tikoz Rao vs. Wealth Tax Commissioner 222 ITR 480 (MP).
2. Before parting it is appropriate to add that in the eventuality the assessee is able to show that there was a reasonable cause for non representation on the date of hearing, it would be at liberty to pray for a recall of this order by making an appropriate prayer. The said order was pronounced in the open court at the time of hearing itself.
3. In the result, the appeal of the assessee is dismissed in limine.
4. The order pronounced on 12.09.2017.
Sd/-
(DIVA SINGH) JUDICIAL MEMBER N. MISHRA) SH Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT ASSISTANT REGISTRAR, ITAT NEW DELHI Date
1. Draft dictated on 22.08.2017 PS
2. Draft placed before author 08.09.2017 PS
3. Draft proposed & placed before the second member JM/AM
4. Draft discussed/approved by Second Member. JM/AM
5. Approved Draft comes to the Sr.PS/PS 12.09.2017 PS/PS
6. Kept for pronouncement on PS
7. File sent to the Bench Clerk 12.09.2017 PS
8. Date on which file goes to the AR
9. Date on which file goes to the Head Clerk.
10. Date of dispatch of Order.