Income Tax Appellate Tribunal - Delhi
Acit Cc-18, vs Neena Hardeep Singh, on 3 April, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "F", NEW DELHI
BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER
AND
SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
I.T.A. No. 1421/DEL/2008
A.Y. 2004-05
ASSTT. COMMISSIONER OF VS. MRS. NEENA HARDEEP SINGH,
INCOME TAX, L-5, HAUZ KHAS ENCLAVE,
CENTRAL CIRCLE-18, ROOM NEW DELHI
NO. 327, ARA CENTRE, (PAN: ACFPS6984G)
E-2 JHANDEWALAN EXTN.,
NEW DELHI
(APPELLANT) (RESPONDENT)
AND
C.O. NO. 26/DEL/2009
(IN I.T.A. No. 1421/DEL/2008
A.Y. 2004-05
MRS. NEENA HARDEEP SINGH, VS. ASSTT. COMMISSIONER OF
L-5, HAUZ KHAS ENCLAVE, INCOME TAX,
NEW DELHI CENTRAL CIRCLE-18, ROOM NO.
(PAN: ACFPS6984G) 327, ARA CENTRE,
E-2 JHANDEWALAN EXTN.,
NEW DELHI
(APPELLANT) (RESPONDENT)
Department by : None
Assessee by : Sh. Rohit Garg, Adv.
ORDER
PER H.S. SIDHU, JM:
The Revenue has filed this Appeal against the impugned Order dated 23.1.2008 passed by the Ld. CIT(A)-III, Delhi and Assessee has filed the Cross Objection relevant to assessment year 2004-05.
12. After perusing the records, we find that earlier the Bench vide Order sheet dated 09.3.2016 pointed the defect to the Ld. Departmental Representative and directed him to file the Application for condonation of delay and on the request of the Ld. DR the case was adjourned for 21.6.2016. On 21.6.2016 the Registry Office has also issued Defect Memo to the Revenue for delay of 23 days in filling the present appeal and requested for filing the Application for condonation of delay and the case was adjourned many times i.e. for 26.7.2016; 20.10.2016; 12.1.2017 and lastly for today i.e. on 03.04.2017. Today i.e. 03.4.2017, we find that nobody appeared from the side of the Department and also has not filed any Application for condonation of delay.
3. Keeping in view of the facts and circumstances as explained above, we are of the view that no useful purpose would be served to adjourn this Appeal again and again, therefore, we are dismissing the present Appeal being time barred as well as non-prosecution. But in the interest of justice, we are giving the liberty to the Revenue, if so advised, can move an Application for recalling this order, after filing the Application for Condonation of Delay and that will be decided, as per Rules. Accordingly, the Revenue's Appeal is dismissed.
4. With regard to Assessee's Cross Objection is concerned, Ld. Counsel of the assessee has stated that if this Bench recall this order for dismissing the present Revenue's Appeal for non-prosecution and being time barred, the Assesse's Cross Objection may also be revived accordingly.
5. Keeping in view of the facts and circumstances of the present case, we are of the view that the aforesaid request of the Ld. Counsel for the Assessee is quite genuine, hence, the same is accepted and we order that as and when the Revenue filed the Application for recalling this order of the Tribunal, after filing 2 the application for condonation of delay and Bench recalled this order, then the Assessee's Cross Objection shall stand automatically revived.
6. In the result, the Appeal filed by the Revenue stands dismissed for non- prosecution as well as being time barred and Cross Objection filed by the Assessee is disposed of in the aforesaid manner.
Order pronounced in the Open Court on 03/04/2017.
Sd / - Sd/-
[PRASHANT MAHARISHI] [H.S. SIDHU]
SIDHU]
ACCOUNTANT MEMBER JUDICIAL MEMBER
Date 03/04/2017
"SRBHATNAGAR"
Copy forwarded to: -
1. Appellant -
2. Respondent -
3. CIT
4. CIT (A)
5. DR, ITAT TRUE COPY
By Order,
Assistant Registrar, ITAT, Delhi Benches
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