M/s. PSB Housing Finance Ltd., New Delhi V. DCIT, New Delhi

ITA 1141/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7139 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 18-07-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 28-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR SHARMA SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F : NEW DELHI) BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.1141/DEL./2014 (ASSESSMENT YEAR : 2004-05) M/S. PSB HOUSING FINANCE LTD., VS. DCIT, CIRCLE 14 (1), GF 2, 87, ZAMRUDPUR, NEW DELHI. GREATER KAILASH 1, (PAN : AAACP6841M) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI ANIL KUMAR SHARMA, SENIOR DR DATE OF HEARING : 18.07.2016 DATE OF ORDER : 18.07.2016 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : THE APPELLANT, M/S. PSB HOUSING FINANCE LTD., BY FI LING THE PRESENT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED OR DER DATED 18.11.2013 PASSED BY LD. CIT (A)-XVII, NEW DELHI QU A THE ASSESSMENT YEAR 2004-05. 2. IN THE AFORESAID APPEAL, NOTICE WAS SENT THROUGH RPAD TO THE ASSESSEE FOR HEARING ON 02.06.2016 AND THE CASE WAS ADJOURNED TO 18.07.2016 AS NONE WAS PRESENT ON BEHALF OF THE ASS ESSEE. THE ITA NO.1141/DEL./2014 2 NOTICE FOR THE NEXT DATE OF HEARING I.E. 18.07.2016 WAS ALSO SENT THROUGH RPAD BUT THE APPELLANT HAS NOT PREFERRED TO PUT IN HIS APPEARANCE HIMSELF OR THROUGH HIS AUTHORIZED REPRES ENTATIVE NOR SENT ANY REQUEST FOR ADJOURNMENT. SO, IT IS APPARE NT ON RECORD THAT THE APPELLANT IS NOT INTERESTED IN PROSECUTION OF T HE PRESENT APPEALS. 3. KEEPING IN VIEW THE LEGAL POSITION THAT MERE ISS UANCE OF NOTICE DOES NOT AMOUNT TO ADMISSION OF APPEAL AND T HIS ISSUE HAS BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CASE O F CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.), THE PRESENT APPEAL IS HEREBY DISMISSED FOR WANT OF PROSECUTION WITH LIBER TY TO THE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMONSTRATE THAT IT WAS PREVENTED BY SUFFICIENT CAU SE FROM PUTTING ITS APPEARANCE AT THE TIME OF HEARING. 5. IN VIEW OF ABOVE, APPEAL FILED BY ASSESSEE IS D ISMISSED AS UNADMITTED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON THIS 18 TH DAY OF JULY, 2016. SD/- SD/- (J.S. REDDY) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 18 TH DAY OF JULY, 2016 TS ITA NO.1141/DEL./2014 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XVII, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.