M/s. Plaza Cable Industries Ltd., Delhi V. DCIT, New Delhi

ITA 1487/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7887 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 13-04-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 12-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRAVAN GOTRU

Judgement Text

ITA NOS.1486&1487/DEL/2014 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. NOS. 1486&1487/DEL/2014 A.YRS. : 2004-05 M/S PLAZA CABLE INDUSTRIES LTD., K-444, VILLAGE BURARI, DELHI 110 084 (PAN: AAACP3946K) VS DCIT, CIRCLE - 4(1), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. SHRAVAN GOTRU, SR. DR DATE OF HEARING: 13.04.2016 DATE OF ORDER : 03-05-2016 ORDER PER H.S. SIDHU : JM THESE APPEALS ARE FILED BY THE ASSESSEE ARE DIREC TED AGAINST THE SEPARATE ORDERS BOTH DATED 26.12.2013 OF THE LD. C IT(A), NEW DELHI RELEVANT TO ASSESSMENT YEAR 2004-05. SINCE THES E APPEALS WERE PERTAIN TO SAME ASSESSEE AND THEREFORE, HEARD TOG ETHER. HENCE, THESE APPEALS ARE BEING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. IN THESE CASES THE NOTICES WERE SENT TO THE ASSESS EE FOR HEARING BY REGD. AD POST FOR 13.04.2016 AT THE ADDR ESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10. 3. ON 13.04.2016, NEITHER THE ASSESSEE NOR ITS AUTHORI SED REPRESENTATIVE/COUNSEL ATTENDED THE HEARING AND ALSO NOT FILED ANY APPLICATION FOR ADJOURNMENT. IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF ITS APPEALS. ITA NOS.1486&1487/DEL/2014 2 4. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOL LOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INC LUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADESH HIGH COURTS DECISION IN ESTATE OF LATE TUKOJ IRAO HOLKAR VS. CWT; 223 ITR 480 (MP), WE TREAT THESE APPEALS AS UNAD MITTED AND DISMISS THE SAME. WE MAY LIKE TO CLARIFY THAT SUBSE QUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PUR POSE OF ADJUDICATION OF THE APPEALS. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE. 6. ORDER PRONOUNCED IN THE OPEN COURT ON 03-05-2016 . SD/- SD/- [PRASHANT MAHARISHI] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER SRBHATNAGAR DATE: 03-05-2016 COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES