M/s Prateek Resorts and Builders P.Ltd., Noida V. DCIT, Noida

ITA 2159/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3016 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 21-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIDHI SRIVASTAVA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI B BENCH, NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 2159 /DEL/201 6 [ASSESSMENT YEAR: 2 0 0 4 - 0 5 M/S PRATEEK RESORTS & BUILDERS [P] VS. THE DY. C. I.T. K 19, SECTOR 19 CENTRAL CIRCLE NOIDA NOIDA PAN: AAHFP 4669 F [APPELLANT] [RESPONDENT] DATE OF HEARING : 26 . 02 .201 9 DATE OF PRONOUNCEMENT : 2 7 . 02 .201 9 ASSESSEE BY : NONE REVENUE BY : MS. NIDHI SRIVASTAVA , CIT - 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] IV, KANPUR DATED 1 0 . 0 2 .201 6 PERTAINING TO ASSESSMENT YEAR 20 0 4 - 0 5 . 2 2. NONE PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE WHEN THE APPEAL WAS CALLED FOR HEARING TODAY I.E. 26 . 02 .201 9 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 INTERESTED I N 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 FILED BY THE ASSESSEE IN ITA NO. 2159 /DEL/201 6 IS DISMISSED . ORDER PRONO UNCED IN THE OPEN COURT ON 2 7 .02.2019. S D / - S D / - (SUCHITRA KAMBLE) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 2 7 T H FEBRUARY, 2019 VL/ 3 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) ASST. REGISTRAR, 5. DR 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