M/s. Ochoa Laboratories Ltd., New Delhi V. DCIT, New Delhi

ITA 2233/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6987 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 15-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO.:- 2233/DEL/2015 ASSESSMENT YEAR: 2010-11 O R D E R PER AMIT SHUKLA, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE O RDER OF LD. CIT(APPEALS)-7, NEW DELHI VIDE ORDER DATED 19.1.201 5 PERTAINING TO ASSESSMENT YEAR 2010-11. 2. HOWEVER, AT THE TIME OF HEARING NO ONE WAS PRESENT O N BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER. DESPITE THE SAME, IN THE THIRD ROUND ALSO NO ONE WAS PRESENT. OCHOA LABORATORIES LTD. E-360, GREATER KAILASH-II NEW DELHI PAN AAACO1370J VS. DCIT CIRCLE -13 (1) NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE DEPARTMENT BY : SHRI RAVI KANT GUPTA, SR.DR DATE OF HEARING 31/07/2018 DATE OF PRONOUNCEMENT 31/07/2018 2 3. A PERUSAL OF THE RECORD SHOWS THAT THE DATE OF HEA RING WAS INTIMATED TO THE ASSESSEE. DESPITE THE SAME NEITHER ANYON E 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 PROV ISIONS OF ORDER V RULE 19A OF THE INCOME-TAX APPELLATE TRIBUNAL RULE S, 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 S O ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF T HIS ORDER AND EXPLAINING THE REASONS FOR NON-COMPLIANCE ETC. AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS ETC., THEN THIS ORDER SHALL B E RECALLED. 5. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMIS SED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST JULY, 2018. SD/- SD/- (O.P. KANT) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31/07/2018 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI