IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: `E', NEW DELHI
BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER
AND
SHRI R.K. PANDA, ACCOUNTANT MEMBER
ITA No.2223/Del/2016
Assessment Year: 2011-12
Smt. Asha Ahuja, Vs. Income Tax Officer,
1613, Sector-13, Hisar Ward-1, Hisar
PAN :ACKPA6723G
(Appellant) (Respondent)
Assessee by Sh. Nippun Mittal, CA
Department by Ms. Rinku singh, Sr.DR
Date of hearing 02.01.2019
Date of pronouncement 03.01.2019
ORDER
PER DIVA SINGH, J.M.:
The present appeal has been filed by the assessee assailing the
correctness of the order dated 11.01.2016 of CIT(A), Hissar, pertaining to the
AY: 2011-12, wherein an adjournment application has been moved seeking
time on the grounds that the counsel is out of station.
2. Ms. Rinku Singh, Sr. DR., appearing for the Revenue objected to the
grant of time stating that in the present appeal, no grounds have been filed
by the assessee. Position was ascertained from both the sets available with
the Bench wherein also copy of grounds was found to be missing. It was also
brought to the notice of the proxy counsel that various defects pointed out
by the Registry on 9th May, 2016 remained uncured wherein even the
following defect has also not been cured till date:
"16. Form No. 36 alongwith grounds of appeals and verification is
not filed in triplicate."
2
ITA No.2223/Del/2016
3. In these circumstances, the adjournment request was rejected as it
appears that the assessee is not serious in pursuing the appeal filed as the
appeal has been filed without the grounds. Despite issue of notices for
removal of defect, no attempt has been made to cure the defect. Proxy
counsel, Sh. Nippun Mittal, CA, could not make any submission on the said
issue.
4. Considering the facts of the case and keeping in view the provisions of
Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963 as were
considered in the case of CIT vs. Multiplan India Ltd., (38 ITD 320)(Del), the
assessee's appeal is liable to be dismissed.
7. Respectfully following the view taken in the case cited supra, we
dismiss the appeal of the assessee. Before parting, we add that in case the
assessee is serious in pursuing the appeal filed, then she would be at liberty
to pray for a recall of this order by moving an appropriate petition and also
by taking appropriate action to correct the defect pointed out by the Registry.
The Co-ordinate Bench considering the petition, if so satisfied with the
explanation and the actions of curing the defects, may recall this order.
8. In the result, the appeal of assessee is dismissed as defective.
Said order is pronounced in the open court on 3rd January, 2019.
Sd/- Sd/-
(R.K. PANDA) (DIVA SINGH)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 3rd January, 2019.
RK/-
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asst. Registrar, ITAT, New Delhi
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