M/s The Bijnor Urban Corporative Ltd., Bijnor V. ACIT, Ghaziabad

ITA 2222/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 8386 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 25-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.2222/DEL/2016 ASSESSMENT YEAR: 2011-12 THE BIJNOR URBAN CORPORATIVE LTD., KOTHI ANTA GHAR, 183, CIVIL LINES, BIJNOR. PAN: AAAAT1031B VS. ACIT, CIRCLE, GHAZIABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS RINKU SINGH, SR. DR DATE OF HEARING : 02.01.2019 DATE OF PRONOUNCEMENT : 02.01.2019 ORDER PER R.K. PANDA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 9 TH MARCH, 2016 OF THE CIT(A), MEERUT, RELATING TO ASSESSMENT YEAR 201 1-12. 2. DESPITE SERVICE OF NOTICE, NONE APPEARED ON BEHA LF OF THE ASSESSEE. NO PETITION SEEKING ADJOURNMENT OF THE CASE WAS FILED. THIS TY PE OF CONDUCT ON THE PART OF THE ASSESSEE SHOWS THAT IT IS NOT INTERESTED IN PROSECU TING THE APPEAL FIELD BY IT. THEREFORE, ITA NO.2222/DEL/2016 2 FOLLOWING THE DECISIONS MENTIONED BELOW, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION:- 1. CIT VS. B.N. BHATTACHARGEE & ANR., 118 ITR 461. 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 4 80 (M.P.). 3. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P.) LTD, 38 ITD 320 (DEL.). 3. HOWEVER, IF THE ASSESSEE, THROUGH PROPER APPLICATIO N, EXPLAINS THE REASONS FOR SUCH NON-APPEARANCE, THE TRIBUNAL MAY, AT ITS DISCR ETION, RECALL THIS ORDER. 4. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. THE DECISION WAS PRONOUNCED IN THE OPEN COURT AT T HE TIME OF HEARING ITSELF I.E., ON 02.01.2019. SD/- SD/- (DIVA SINGH) (R.K. PANDA) JUDICIAL MEMBER AC COUNTANT MEMFBER DATED: 02 ND JANUARY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI