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

ITA 2160/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3299 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 21-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHNA PAUL

Judgement Text

PAGE 1 OF 3 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH SMC: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 2160/DEL/2016 A.Y.: 2005-06 M/S PRATEEK RESORTS AND VS. DCIT, CENTRAL CIRCLE , BUILDERS (P) LTD., SECTOR-33, NOIDA (UP) K-19, SECTOR-18, NOIDA-UP (PAN: AAHFP4669F) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : MS. ASHNA PAUL, SR. DR O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINS T THE ORDER DATED 10.2.2016 OF THE LD. CIT(A)-IV, NEW DELHI RELEV ANT TO ASSESSMENT YEAR 2005-06. 2. IN THIS CASE THE NOTICE WAS SENT TO THE ASSESSE E FOR HEARING BY REGD. AD POST FOR TODAY I.E. 15.11.2017 AT THE ADDRE SS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10. 3. ON 15.11.2017 I.E. TODAY, NEITHER THE ASSESSEE NO R ITS AUTHORISED REPRESENTATIVE ATTENDED THE HEARING AND ALS O NOT FILED ANY APPLICATION FOR ADJOURNMENT, HENCE, I AM OF THE V IEW THAT NO USEFUL PURPOSE WOULD BE SERVED TO SERVE THE NOTICE AGAIN AND AGAIN. IN VIEW OF ABOVE, IT IS THUS INFERRED THAT THE ASSESSEE IS N OT INTERESTED IN PROSECUTION OF ITS APPEAL. 4. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLL OWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING T HAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MAD HYA PRADESH HIGH PAGE 2 OF 3 COURTS DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (MP), I TREAT THIS APPEAL AS UNADMITTED AND DISMI SS THE SAME. I WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSE SSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SAT ISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED ON 15-11-2017. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE:15/11/2017 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4.CIT (A) 5. DR , ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES PAGE 3 OF 3