Shri Salim Ali, Dehradun v. ITO, Dehradun

ITA 1570/DEL/2015 | 2007-2008
Pronouncement Date: 21-10-2016 | Result: Dismissed

Appeal Details

RSA Number 157020114 RSA 2015
Assessee PAN BAPBA5312H
Bench Delhi
Appeal Number ITA 1570/DEL/2015
Duration Of Justice 1 year(s) 7 month(s) 3 day(s)
Appellant Shri Salim Ali, Dehradun
Respondent ITO, Dehradun
Appeal Type Income Tax Appeal
Pronouncement Date 21-10-2016
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC 1
Tribunal Order Date 21-10-2016
Date Of Final Hearing 05-09-2016
Next Hearing Date 05-09-2016
Assessment Year 2007-2008
Appeal Filed On 18-03-2015
Judgment Text
IN THE 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 VILL.-AJABPUR KALAN P.O-AJABPUR DEHRADUN. PAN-BAPBA5312H ( APPELLANT) VS ITO WARD-2(1) DEHRADUN. (RESPONDENT) I.T.A .NO.-1572/DEL/2015 (ASSESSMENT YEAR-2007-08) AZAD ALI VILL.-AJABPUR KALAN P.O-AJABPUR DEHRADUN. PAN-AZVPA8477F ( APPELLANT) VS ITO WARD-2(1) DEHRADUN. (RESPONDENT ) I.T.A .NO.-1574/DEL/2015 (ASSESSMENT YEAR-2007-08) SHAHAZAD ALI VILL.-AJABPUR KALAN P.O-AJABPUR DEHRADUN. PAN-AJOPA9077A ( APPELLANT) VS ITO WARD-2(1) DEHRADUN. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH.A.K.SHARMA SR.DR ORDER ALL THESE APPEAL HAVE BEEN FILED BY THE DIFFERENT A SSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 23.12.2014 OF THE CI T(A) DEHRADUN PERTAINING TO 2007-08 AY ON VARIOUS GROUNDS AND DECIDED BY A COMM ON ORDER. 2. HOWEVER NO ONE WAS PRESENT ON BEHALF OF THE ASS ESSEE AT THE TIME OF HEARING. THE APPEALS WERE PASSED OVER TWICE. 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 T HE NOTICES HAVE BEEN SENT TO THE ASSESSEE ON 20.07.2016 AT THE ADDRESS INDICA TED IN COLUMN NO.10 DESPITE THIS THE ASSESSEE REMAINED UNREPRESENTED. I T IS FURTHER SEEN THAT THE APPEALS WERE EARLIER FIXED ON 19.07.2016 ON WHICH D ATE ALSO THE ASSESSEE DATE OF HEARING 05 . 09 .201 6 DATE OF PRONOUNCEMENT 21.10.2016 I.T.A .NO.-1570; 1572 & 1574/DEL/2015 PAGE 2 OF 2 REMAINED UNREPRESENTED. ACCORDINGLY IN THE PECULIA R FACTS AND CIRCUMSTANCES OF THE PRESENT CASE IT CAN BE SAFELY PRESUMED THA T THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEALS. ACCORDINGLY IN TH E ABSENCE OF ANY REPRESENTATION OR PETITION SEEKING TIME THE ONLY A LTERNATIVE LEFT IS TO DISMISS THE APPEALS OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAW N FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME-TAX VS. MULTI P LAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. C WT: 223 ITR 480 (M.P). 3. BEFORE PARTING IT IS APPROPRIATE TO ADD THAT IN CAS E THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-REPR ESENTATION ON THE DATE OF HEARING IT WOULD BE AT LIBERTY IF SO ADVISED TO PR AY FOR A RECALL OF THIS ORDER. THE SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING IT SELF IN THE OPEN COURT. 4. IN THE RESULT THE APPEALS OF THE ASSESSEE ARE D ISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 21 ST OF OCTOBER 2016. SD/- (DIVA SINGH) JUDI CIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTA NT REGISTRAR ITAT NEW DELHI