M/s Acer Logistics Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 1451/DEL/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65923 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 26-11-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 23-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BHIM SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A : NEW DELHI BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO. 1451/DEL/2011 ASSESSMENT YEAR : 2007-08 ACER LOGISTICS PVT. LTD., 9/84, PUNJABI BAGH, WEST CLUB ROAD, NEW DELHI. PAN : AAFCA8826L VS. DCIT, CIRCLE 1 (1), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI BHIM SINGH, SR. DR O R D E R PER U.B.S. BEDI, JUDICIAL MEMBER:- THIS APPEAL OF THE ASSESSEE EMANATES FROM THE ORDE R PASSED BY LD. CIT (A)-IV, NEW DELHI DATED 19.01.2011 RELEVANT TO A.Y. 2007-08 WHEREBY THE ASSESSEE HAS RAISED VARIOUS GROUNDS IN RELATION TO ADDITIONS MADE BY THE ASSESSING OFFICER AND CONFIRMED BY THE LD. CIT (A). 2. THIS CASE WAS REPRESENTED BY SHRI GAUTAM JAIN ON BEHALF OF THE ASSESSEE ON THE STRENGTH OF POWER OF ATTORNEY EXECU TED BY THE ASSESSEE IN FAVOUR OF VARIOUS CAS INCLUDING SHRI GAUTAM JAI N. AT THE TIME OF HEARING, SHRI GAUTAM JAIN FILED ONE WRITTEN REQUEST BY VIRTUE OF WHICH HE WITHDREW FROM THE CASE AS NECESSARY DOCUMENTS/EXPLA NATIONS AS SOUGHT FOR BY HIM FROM HIS CLIENTS, DESPITE REPEATED VERBA L REMINDERS, HAS NOT ITA NO.1451/DEL/2011 2 BEEN MADE AVAILABLE TO HIM AND HE HAS STATED THAT I NFORMATION ABOUT WITHDRAWING FROM THE CASE HAS BEEN DULY COMMUNICATE D TO THE CONCERNED CLIENT, SO, HIS PRESENCE SHOULD NOT BE RECORDED. S INCE THE ASSESSEE OR ANY OTHER REPRESENTATIVE OF ASSESSEE DID NOT ATTEND , IT IS, THUS, INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF TH IS APPEAL. 3. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FO LLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN CIT VS. MULT IPLAN (INDIA) PVT. LTD, 38 ITD 320 (DEL) AND THE DECISION OF THE HONBLE M.P.H IGH COURT IN THE CASE OF LATE TUKOJI RAO HOLKAR, 223 ITR 480 (MP), WE T REAT THIS APPEAL AS UNADMITTED AND DISMISS THE SAME. 4. AS A RESULT, THE APPEAL FILED BY THE ASSESSEE GE TS DISMISSED. ORDER PRONOUNCED SOON AFTER THE CONCLUSION OF HEAR ING ON 26 TH NOVEMBER, 2012. SD/- SD/- [SHAMIM YAHYA] [U.B.S. BEDI] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 26.11.2012. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR, ITAT, DELHI BENCHES