Lepakshi Handicraft Emporium, New Delhi V. ITO, New Delhi

ITA 1593/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6730 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 19-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI D BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA , ACCOUNTANT MEMBER, AND S HRI KULDIP SINGH , JUDICIAL MEMBER ITA NO. 1593 /DEL/201 5 [A.Y 20 11 - 12 ] LEPAKSHI HANDICRAFT EMPORIUM VS. THE I.T .O B - 6, STATE EMPORIUM COMPLEX TDS WARD (50) 3 BABA KHARAK SINGH MARG, NEW DELHI CONNAUGHT PLACE, NEW DELHI PAN : DELLO 2856 A [APPELLANT] [RESPONDENT] DATE OF HEARING : 11 . 0 7 .201 8 DATE OF PRONOUNCEMENT : 1 2 .0 7 .2018 ASSESSEE BY : NONE REVENUE BY : S HRI AMIT JAIN , SR. DR ORDER PER N.K. BILLAIYA , ACCOUNTANT MEMBER, T HIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] - 41, NEW DELHI DATED 1 2 . 0 1 .201 5 PERTAINING TO A.Y 20 11 - 12 . 2 2. NONE PUT IN APPEARANCE ON BEHALF OF T HE ASSESSEE WHEN THE APPEAL WAS CALLED FOR HEARING TODAY I.E. 11.07.2018 NOR ANY REQUEST FOR ADJOURNMENT WAS FILED. THE NOTICE OF HEARING WAS DULY SERVED ON THE ASSESSEE THROUGH REGISTERED AD POST. THIS GIVES AN IMPRESSION THAT THE ASSESSEE IS NOT INTERE STED IN PURSUING THE APPEAL FILED. WE, THEREFORE, HAVE NO OPTION BUT TO DISMISS THE APPEAL PREFERRED BY THE ASSESSEE, PLACING RELIANCE ON THE RATIO OF DECISIONS IN THE FOLLOWING CASES: - 1. CIT VS MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL); 2. LATE TUKOJI RAO HOLKAR VS CWT (1996) 223 ITR 480 (MP ) 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO. 1593/DEL/2015 IS DISMISSED. THE ORDER IS PRON OUNCED IN THE OPEN COURT ON 1 2 .0 7 .2018. S D / - S D / - [ KULDIP SINGH] [ N.K. BILLAIYA ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 2 T H JU LY , 2018 VL/ 3 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR ASST. REGISTRAR, ITAT, NEW DELHI DATE OF DICTATION 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