V.M.Infrastructure & Construction, Meerut V. DCIT, Circle-2, Meerut

ITA 1298/DEL/2022

AI Insights

The case involves M/s V.M. Infrastructure & Construction, the appellant, who appealed against the order of the NFAC, Delhi, pertaining to the assessment year 2014-15. The appeal was initially listed for hearing multiple times, but the assessee's representative consistently requested adjournments. Eventually, due to the absence of any representative for the assessee, the Tribunal decided to proceed ex parte. The Tribunal considered the history of non-appearance and the decisions made by the NFAC, which had dismissed the assessee's appeal ex parte due to non-response to notices. The Tribunal, after careful consideration of the case records and the arguments presented by the Departmental Representative, dismissed the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128987 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 03-10-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 30-05-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA No,- 1298/Del/2022 V.M. Infrastructure & Construction Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘H’: NEW DELHI) BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No:- 1298/Del/2022 ( Assessment Year: 2014-15) M/s V.M Infrastructure & Construction, 276/5, Prabhat Nagar, Behind Suir Nurshing Home, Meerut-250001. Vs. DCIT, Circle-2, Meerut. PAN No: AAGFV0784N APPELLANT RESPONDENT Assessee by : None Revenue by : Shri Amit Katoch, Sr. DR Date of Hearing : 04.10.2023 Date of Pronouncement : 06.10.2023 ORDER PER N.K. BILLAIYA, AM This appeal by the assessee is preferred against the order dated 29.03.2022 by NFAC, Delhi pertaining to A.Y. 2014-15. 2. This appeal was first listed for hearing on 15.09.2022 which was adjourned at the request of the counsel for the assessee, thereafter this appeal was listed several times but on each occasion the Authorized ITA No,- 1298/Del/2022 V.M. Infrastructure & Construction Page 2 of 3 Representative took adjournment. After 1 st June, 2023, none appeared on behalf of the assessee and the appeal was adjourned, even today none appeared on behalf of the assessee. Looking to the past history, we decided to proceed ex parte. The DR was heard at length. The case records were carefully perused. 3. Briefly stated the facts of the case are that the assessment order dated 16.12.2019 was framed ex-parte as the assessee did not respond to the notices issued by the AO. The assessee challenged the assessment but the appeal of the assessee was dismissed ex parte. 4. Considering the attitude of the assessee and after considering the decision of NFAC, we do not find any reason to interfere with the finding of the NFAC. The appeal of the assessee is accordingly dismissed. 5. In the result, appeal of the assessee is dismissed. Order pronounced in the Open Court on 6.10.2023 Sd/- Sd/- (SAKTIJIT DEY) (N.K. BILLAIYA) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 6/10/2023. Pooja/- ITA No,- 1298/Del/2022 V.M. Infrastructure & Construction Page 3 of 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 04.10.2023 Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr. PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr. PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order