DCIT,CENTRAL CIRCLE,JABALPUR, JABALPUR vs. HIMANGINI SINGH(LEGAL HEIR OF LATE KAMALJEET SINGH AHLUWALIA), DELHI

ITA No.83/Jab/2022 is the appeal filed by the revenue against the order of ld CIT(A)-30, New Delhi in Appeal No.10162/2017-18 dated 7.6.2022 for the assessment year 2015-16.

The above appeals have been filed as early as in May, June, August and September, 2022. The appeals have been posted on multiple dates. Subsequently, the appeals were sought to be transferred from ITAT, Jabalpur to ITAT, Cuttack. The Hon’ble President, ITAT transferred the appeals from Jabalpur to Cuttack on the basis of the representation made by the legal heir of the assessee as the assessee had sought that P a g e 2 | 8 Ms. Himangini Singh, Legal heir of Late Shri Kamaljeet singh Ahluwalia the assessment orders were passed in Rourkela and the legal jurisdiction was vested with ITAT, Cuttack Bench. The order of the Hon’ble President, ITAT is dated 12.1.2024. Here, it may be mentioned that the appeals were originally posted for hearing at Jabalpur and on November 10, 2023 the transfer of the appeals was sought. After the transfer, the appeals have been posted two times. Thus, the total of 17 times from the date of filing of the appeals till today, the appeals have been posted for hearing. The adjournments had been sought continuously on a single reason “unfortunately, our ld AR is not able to attend the hearing due to some urgent reason as he is occupied with income tax compliance works”. It is admittedly unfortunate that the assessee is unwilling to provide any details much less file paper book to assist the Bench in the disposal of the appeals. It would also be worthwhile to mention here that adjournment letters are signed by Authorised Representative Shri Shrawan Kumar Agarwal, Chartered Accountant. There is also a Power of Attorney dated 19.6.2023 to appoint and retain Advocate M.P.Rastogi or C.A. Chandan Agrawal or CA Shrwan Kumar Agarwal as the Authorised Representatives. The copy of Power of Attorney is scanned and attached herein below:

Though the Power of Attorney mentions three names, there is no signature in the said Power of Attorney accepting the power. This being so, the adjournment application filed by CA Shrawan Kumar Agrawal is rejected and the appeals are being disposed off on merits.

Shri Sanjay Kumar, ld CIT DR appeared for the revenue. 7. When, ld CIT DR was asked to specify the facts, it was the submission that in departmental appeals, the revenue has challenged various reliefs given by the ld CIT(A). It was the submission that the ld CIT(A) has also not considered the Settlement Commission order for the earlier assessment years. It was the further submission that none of the evidences relied upon by the assessee have been examined by the ld CIT(A) nor has a Remand Report been called for insofar as many of these evidences were not before the Assessing Officer either. It was the further submission that the assessee seems to have made claims before the ld CIT(A), which have been disputed by the ld CIT(A) such as, the Assessing Officer has stated in the assessment year 2011-12 in the assessment order that the appellant agreed for estimation of 47% of the total sales as computed and estimated by the Settlement Commission for the year 2010-2011 vide order sheet entry dated 28.2.2014.