HCL Technologies (Mumbai) Ltd., New Delhi V. ACIT, New Delhi

ITA 2071/DEL/2015

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 5917 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2005-2006
• Appeal Filed On: 09-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANCHAL KHANDELWAL

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH I-2, NEW DELHI BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NOS. 2072 & 2071/DEL/2015 ASSESSMENT YEAR: 2004-05 & 2005-06 HCL TECHNOLOGIES (MUMBAI) LTD, (NOW AMALGAMATED WITH HCL TECHNOLOGIES LTD.), 806, SIDDHARTH, 96, NEHRU PLACE, NEW DELHI. PAN AAACH 1645P (APPELLANT) VS. ACIT CENTRAL CIRCLE - 2, NEW DELHI. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY ANCHAL KHANDELWAL, D.R. ORDER PER BENCH: THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST SEPARATE ORDERS OF LD. CIT(A)-44, NEW DELHI DATED 22.01.2015 FOR THE ASSES SMENT YEARS 2004-05 AND 2005-06 RESPECTIVELY. 2. THE HEARING IN THESE APPEALS WAS ADJOURNED FROM 14.08.2018 TO 03.10.2018 ON THE REQUEST OF THE LD. DR. THE COUNSE L OF THE ASSESSEE, SHRI NEERAJ JAIN, ADVOCATE WAS PRESENT AT THAT TIME AND NOTED THE PRESENT DATE OF DATE OF HEARING 03.10.2018 DATE OF PRONOUNCEMENT 03.10.2018 ITA NOS. 2072 & 2071/DEL/2015 2 HEARING. HOWEVER, WHEN THE APPEAL WAS CALLED FOR HE ARING, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE CASE WAS, THEREFORE, PASSED OVER. WHEN THE APPEAL WAS CALLED AGAIN, NONE WAS THERE ON BEHALF O F THE ASSESSEE TO ARGUE THE CASES, NOR IS THERE ANY ADJOURNMENT APPLICATION ON BEHALF OF THE ASSESSEE AVAILABLE ON RECORD. IN PRESENCE OF THESE FACTS, IT CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEALS. IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL O F THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI PLAN INDIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN E STATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED, AS INDICATED ABOVE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 3 RD OCTOBER, 2018. SD/- SD/- (BHAVNESH SAINI) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 3 RD OCTOBER, 2018 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI