M/s. Paragon XT, New Delhi V. ITO, New Delhi

ITA 216/DEL/2015

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6474 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 12-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO.216/DEL/2015 ASSTT. YEAR: 2010-11 O R D E R PER L. P. SAHU, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(APPEALS)-XXVI, NEW DELHI VIDE ORDER DATED 29.10.2014 FOR THE ASSESSMENT YEAR 2010-11. 2. IN THIS CASE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING BY REGD. AD POST FOR 18.02.2019 AT THE ADDRESS MENTIONED IN FORM NO. 36 VIDE COLMUN NO. 10 WHEREIN THE ASSESSEE IS REQUIRED TO INDICATE THE ADDRESS AT WHICH NOTICES ARE TO BE SENT. M/S. PARAGON XT 221, ASHIRWAD COMPLEX GREEN PARK NEW DELHI 110 016 PAN AAJFP8032G VS. ITO WARD-32(2) NEW DELHI. (APPELLANT) (RESPONDENT ) ASSESSEE BY: NONE DEPARTMENT BY : SHRI SURENDER PAL, SR. DR DATE OF HEARING 18/02 /201 9 DATE OF PRONOUNCEMENT 18.02.2019 2 3. HOWEVER, AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER. DESPITE THE SAME, IN THE SECOND ROUND ALSO NO ONE WAS PRESENT. 3. A PERUSAL OF THE RECORD SHOWS THAT THE DATE OF HEARING WAS INTIMATED TO THE ASSESSEE. DESPITE THE SAME NEITHER ANYONE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVED. FROM THE ABOVE IT IS EVIDENT THAT THE ASSESSEE IS NOT INTERESTED IN THE PROSECUTION OF APPEAL. 4. CONSIDERING THE FACTS AND KEEPING IN VIEW THE PROVISIONS OF ORDER V RULE 19A OF THE INCOME-TAX APPELLATE TRIBUNAL RULES, AS WERE CONSIDERED IN THE CASES OF CIT VS. MULTIPLAN (INDIA) PVT. LTD., 38 ITD 320 (DEL); AND LATE TUKOJI RAO HOLKAR, 223 ITR 480 (MP), WE DISMISS THIS APPEAL FILED BY THE ASSESSEE. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER AND EXPLAINING THE REASONS FOR NON-COMPLIANCE ETC. AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS ETC., THEN THIS ORDER SHALL BE RECALLED. 5. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT ON 18 TH FEBRUARY, 2019. SD/- SD/- (AMIT SHUKLA) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 18/02/2019 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI