M/s. Haryana Industries, New Delhi V. JCIT, New Delhi

ITA 1614/DEL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7468 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 22-08-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 19-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH C, NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A. NO.1614/DEL/2014 (ASSESSMENT YEAR 2010-11) HARYANA INDUSTRIES, VS. JCIT, RANGE 27, FLAT NO.10, STREET NO.1, NEW DELHI OPPOSITE POLICE CHECK POST, KAPASHERA, NEW DELHI. GIR / PAN :AADFH5426L (APPELLANT) (RESPONDENT) APPELLANT BY :NONE RESPONDENT BY :SHRI AMRITLAL, SR. DR DATE OF HEARING: 22.08.2016 DATE OF PRONOUNCEMENT: 23.08.2016 ORDER PER BEENA A. PILLAI, JM: THE ASSESSEE HAS FILED THE PRESENT APPEAL, AGAINST THE ORDER DATED 23.12.2013 PASSED BY CIT(A)-XXIV, NEW D ELHI FOR THE ASSESSMENT YEAR 2010-11 ON VARIOUS GROUNDS. 2. IN THE PRESENT APPEAL, NOTICE WAS SENT THROUGH R PAD TO THE ASSESSEE FOR HEARING ON 29.02.2016, WHICH WAS ADJOURNED TO 19.05.2016 ON THE REQUEST OF ASSESSEE S COUNSEL. BUT DUE TO NON FUNCTIONING OF THE BENCH, THE HEARING WAS ADJOURNED TO 22.08.2018 FOR WHICH NOTIC ES WERE SENT TO BOTH THE PARTIES THROUGH RPAD BUT THE ASSES SEE HAS NOT PREFERRED TO PUT IN HIS APPEARANCE HIMSELF OR T HROUGH 2 I.T.A.NO.1614/DEL/2014 HIS AUTHORIZED REPRESENTATIVE NOR SENT ANY REQUEST FOR ADJOURNMENT. SO, IT IS ASSESSEE ON RECORD THAT THE HE IS NOT INTERESTED IN PROSECUTION OF THE PRESENT APPEAL. 3. KEEPING IN VIEW THE LEGAL POSITION THAT MERE ISS UANCE OF NOTICE DOES NOT AMOUNT TO ADMISSION OF APPEAL AND T HIS ISSUE HAS BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CASE OF CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 ( DEL.), THE PRESENT APPEAL IS HEREBY DISMISSED FOR WANT OF PROS ECUTION WITH LIBERTY TO THE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMONSTRATE THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FROM PUTTING HIS APPEARANCE AT THE TIME OF HEARING. 4. IN VIEW OF ABOVE, APPEAL FILED BY ASSESSEE IS D ISMISSED AS UNADMITTED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD AUG., 2016. SD./- SD./- (N. K. SAINI) (BEENA A. PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 23.08.2016 SP. 3 I.T.A.NO.1614/DEL/2014 COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DELHI. TRUE COPY. BY ORDER (ITAT, NEW DELHI) S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR SR. PS/PS 3 DRAFT PRO POSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS 23/8/16 SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 23/8 SR. PS/PS 7 FILE SENT TO BENCH CLERK 23/8 SR. PS/PS 8 DATE ON WHICH THE FIL E GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER