M/s. Tehlan Security and Placement Services (Regd), New Delhi V. ITO, New Delhi

ITA 1345/DEL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7249 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 08-09-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 07-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: UMESH CHANDER DUBEY SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH D DD D : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND AND AND SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 1345/DEL/2014 1345/DEL/2014 1345/DEL/2014 1345/DEL/2014 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2005 2005 2005 2005 - -- - 06 0606 06 M/S TEHLAN SECURITY AND M/S TEHLAN SECURITY AND M/S TEHLAN SECURITY AND M/S TEHLAN SECURITY AND PLACEMENT SERVICES (REGD), PLACEMENT SERVICES (REGD), PLACEMENT SERVICES (REGD), PLACEMENT SERVICES (REGD), VPO DICHAON KALAN, VPO DICHAON KALAN, VPO DICHAON KALAN, VPO DICHAON KALAN, PLOT NO.38, PLOT NO.38, PLOT NO.38, PLOT NO.38, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 043. 110 043. 110 043. 110 043. PAN : AADFT0947L. PAN : AADFT0947L. PAN : AADFT0947L. PAN : AADFT0947L. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -38(3), 38(3), 38(3), 38(3), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI UMESH CHANDER DUBEY, SENIOR DR. DATE OF HEARING : 08.09.2016 08.09.2016 08.09.2016 08.09.2016 DATE OF PRONOUNCEMENT : 09.09.2016 09.09.2016 09.09.2016 09.09.2016 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP : :: :- -- - THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2005-06 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-XXVIII , NEW DELHI DATED 20 TH DECEMBER, 2013. 2. AT THE TIME OF HEARING BEFORE US, NOBODY APPEARE D ON BEHALF OF THE ASSESSEE-APPELLANT. ON THE LAST OCCASION I.E. ON 18 TH MAY, 2016, THE MATTER WAS ADJOURNED FOR 08.09.2016 AT THE REQU EST OF THE ASSESSEES COUNSEL AND BOTH THE PARTIES WERE INFORM ED IN THE OPEN COURT OF THE NEXT DATE OF HEARING. ON AN EARLIER O CCASION ALSO I.E., ON 24 TH FEBRUARY, 2016, THE HEARING WAS ADJOURNED AT THE R EQUEST OF THE ASSESSEES COUNSEL. ITA-1345/DEL/2014 2 3. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. WHILE T AKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD. [1991] 38 ITD 3 20 (DELHI). ACCORDINGLY, WE DISMISS THE ASSESSEES APPEAL IN LIMINE . 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON 09.09.2016 . SD/- SD/- (CHANDRA MOHAN GARG (CHANDRA MOHAN GARG (CHANDRA MOHAN GARG (CHANDRA MOHAN GARG ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : M/S TEHLAN SECURITY AND PLACEMEN T M/S TEHLAN SECURITY AND PLACEMENT M/S TEHLAN SECURITY AND PLACEMENT M/S TEHLAN SECURITY AND PLACEMENT SERVICES (REGD), VPO DICHAON KALAN, SERVICES (REGD), VPO DICHAON KALAN, SERVICES (REGD), VPO DICHAON KALAN, SERVICES (REGD), VPO DICHAON KALAN, PLOT NO.38, NEW DELHI PLOT NO.38, NEW DELHI PLOT NO.38, NEW DELHI PLOT NO.38, NEW DELHI 110 043. 110 043. 110 043. 110 043. 2. RESPONDENT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -38(3), NEW DELHI. 38(3), NEW DELHI. 38(3), NEW DELHI. 38(3), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR