Income Tax Appellate Tribunal - Delhi
Vijay Kumar Chauhan, New Delhi vs Ito, New Delhi on 22 December, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'SMC-II' NEW DELHI
BEFORE SMT DIVA SINGH, JUDICIAL MEMBER
I.T.A .No.-2820/Del/2014
(ASSESSMENT YEAR-2007-08)
Vijay Kumar Chauhan, Vs ITO,
70, Nehru Market, Ward-22(3),
New Delhi-110044. New Delhi
PAN-ACXPC0166E
(APPELLANT) (RESPONDENT)
Assessee by None
Revenue by Sh.F.R.Meena, Sr.DR
Date of Hearing 07.11.2016
Date of Pronouncement 22.12.2016
ORDER
The present appeal has been filed by the assessee assailing the correctness of the order dated 11.02.2014 of CIT(A)-XI, New Delhi pertaining to 2007-08 assessment year on various grounds.
2. However, at the time of hearing, no one was present on behalf of the assessee. The appeal was passed over twice. In the third round also, neither anyone was present nor any adjournment has been moved by the assessee. The record shows that on 19.09.2016, the appeal was adjourned on the request of both the parties and the Co-ordinate Bench observed that both the parties have been informed. It is further seen that no Power of Attorney had been filed by the assessee as per noting of the Bench Clerk. In the aforementioned peculiar facts and circumstances, it can be safely presumed that the assessee is not serious in pursuing the appeal filed. Accordingly, the appeal of the assessee is dismissed in limine. Support is drawn from the order of the 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 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 if so advised to pray for a recall of this order. The said order was pronounced on the date of hearing itself in the open Court.
4. In the result, the appeal of the assessee is dismissed in limine.
The order is pronounced in the open court on 22nd of December, 2016.
Sd/-
(DIVA SINGH) JUDICIAL MEMBER *Amit Kumar* I.T.A .No.-2820/Del/2014 Vijay Kumar Chauhan vs ITO Page 2 of 2 Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI I.T.A .No.-2820/Del/2014 Vijay Kumar Chauhan vs ITO