Power System Operation Corporation Ltd., New Delhi V. ACIT, New Delhi

ITA 2017/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3258 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 13-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES B: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.NO.2017/DEL./2016 ASSESSMENT YEARS 2012-2013 POWER SYSTEM OPERATION CORPORATION LTD., B-9, 1 ST FLOOR, QUTAB INSTITUTIONAL AREA, KATWARIA SARAI, NEW DELHI 110016. PAN AAFCP2086B VS., THE ACIT, CIRCLE-20(1) 2 ND FLOOR, C.R. BUILDING NEW DELHI 110 002. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : MS. ASHIMA NEB, SR. D.R. DATE OF HEARING : 30.11.2017 DATE OF PRONOUNCEMENT : 30.11.2017 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-7, NEW DELHI, DATED 26 TH FEBRUARY, 2016, FOR THE A.Y. 2012-2013. 2. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEA RING THROUGH REGISTERED POST. HOWEVER, NONE APPEARED ON BEHALF OF THE 2 ITA.NO.2017/DEL./2016 POWER SYSTEM OPERATION CORPORATION LTD., NEW DELHI. ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, THE APPEAL OF ASSESSEE IS LIABLE TO BE D ISMISSED. 3. IN VIEW OF THE ABOVE AND HAVING REGARD TO RULE 19(2) OF INCOME TAX APPELLATE TRIBUNAL RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN I NDIA LTD., 38 ITD 320 (DEL.); HONBLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (MP), AND ALSO THE DECISION OF HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-478) WHEREIN THEIR LORDSHIPS HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO O F APPEAL BUT EFFECTIVELY PURSUING THE SAME, THE APPEAL OF THE ASSESSEE IS DI SMISSED AS UN- ADMITTED. 4. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRASHANT MAHARISHI) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 30 TH NOVEMBER, 2017 VBP/- 3 ITA.NO.2017/DEL./2016 POWER SYSTEM OPERATION CORPORATION LTD., NEW DELHI. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT B BENCH 6. GUARD FILE //BY ORDER// ASST. REGISTRAR : ITAT : DELHI BENCHES : DELHI.