Pelicon Finance & Leasing Ltd., New Delhi V. ITO, New Delhi

ITA 2216/DEL/2010

• Counselvise Citation: 221620114 RSA 2010
• Duration Of Justice: 1 year(s) 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 15-11-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 10-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRATIMA KAUSHIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SHRI R.P. TOLANI AND SHRI K.D. RANJAN ITA NO. 2216/DEL/2010 ASSTT. YR: 2006-07 PELICON FINANCE & LEASING LTD., VS. INCOME-TAX OF FICER, 104-A, SINGLE STOREY, WARD-14(2), NEW DELHI. RAMESH NAGAR, NEW DELHI-110015. PAN/GIR NO. AADP2968C (APPELLANT ) ( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SMT. PRATIMA KAUSHIK SR. DR O R D E R PER R.P. TOLANI, J.M : THIS IS ASSESSEES APPEAL AGAINST CIT(A)S ORDER DATED 28-01-2010, RELATING TO A.Y. 2006-07. 2. NONE PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE AT THE HEARING FIXED FOR 15-11- 2011 DESPITE ISSUE OF NOTICE FOR HEARING THROUGH RE GISTERED POST. THE POSTAL ENVELOPE CONTAINING THE NOTICE OF HEARING HAS NOT BEEN RETUR NED UNSERVED. THUS, IT CAN SAFELY BE PRESUMED THAT ASSESSEE HAS BEEN SERVED WITH NOTICE OF HEARING. NO REQUEST FOR ADJOURNMENT OF HEARING HAS BEEN RECEIVED FROM ASSES SEE. IT GIVES AN IMPRESSION THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS APPEAL. WE, THEREFORE, HAVE NO OPTION BUT TO DISMISS THE APPEAL PREFERRED BY THE ASSESSEE, PLACI NG RELIANCE ON THE RATIO OF DECISIONS IN THE FOLLOWING CASES: CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL .); AND LATE TUKOJI RAO HOLKAR 223 ITR 480 (MP). 3. ASSESSEES APPEAL STANDS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 15-11-2011. SD/- SD/- ( K.D. RANJAN ) ( R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15-11-2011. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR