Threepence Craft, New Delhi V. CIT- IX, New Delhi

ITA 2234/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1203 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 15-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A : NEW DELHI) BEFORE HONBLE PRESIDENT, SHRI G.D. AGRAWAL AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.2234/DEL./2015 (ASSESSMENT YEAR : 2011-12) THREEPENCE CRAFT, VS. CIT IX, L 93, CHANAKAYA PLACE, PART-II, NEW DELHI. UTTAM NAGAR, NEW DELHI 110 059. (PAN : AAFFT9380F) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SMT. APARNA KARAN, CIT DR DATE OF HEARING : 04.09.2018 DATE OF ORDER : 04.09.2018 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : THE APPELLANT, THREEPENCE CRAFT, BY FILING THE PRES ENT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATE D 03.11.2014 PASSED BY LD. CIT (A)-IX, NEW DELHI QUA THE ASSESSM ENT YEAR 2011-12. 2. IN THE PRESENT APPEAL, ON 31.05.2018, THE MATTER WAS ADJOURNED TO 04.09.2018 AS NONE WAS PRESENT ON BEHA LF OF THE ASSESSEE. THE NOTICE FOR THE NEXT DATE OF HEARING I.E. 04.09.2018 ITA NO.2234/DEL./2015 2 WAS SENT THROUGH RPAD BUT THE APPELLANT HAS NOT PRE FERRED TO PUT IN HIS APPEARANCE HIMSELF OR THROUGH HIS AUTHORIZED REPRESENTATIVE NOR SENT ANY REQUEST FOR ADJOURNMENT. SO, IT IS AP PARENT ON RECORD THAT THE APPELLANT IS NOT INTERESTED IN PROSECUTION OF THE PRESENT APPEAL. AS PER REPORT MADE BY THE REGISTRY, THE A PPEAL IS TIME BARRED AND NO APPLICATION FOR CONDONATION OF DELAY HAS BEEN MOVED TILL NOW. 3. KEEPING IN VIEW THE LEGAL POSITION THAT MERE ISS UANCE OF NOTICE DOES NOT AMOUNT TO ADMISSION OF APPEAL AND T HIS ISSUE HAS BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CASE O F CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.), THE PRESENT APPEAL IS HEREBY DISMISSED FOR WANT OF PROSECUTION WITH LIBER TY TO THE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMONSTRATE THAT HE WAS PREVENTED BY SUFFICIENT CAU SE FROM PUTTING HIS APPEARANCE AT THE TIME OF HEARING. 5. IN VIEW OF ABOVE, APPEAL FILED BY ASSESSEE IS D ISMISSED AS UNADMITTED. ORDER PRONOUNCED IN OPEN COURT ON THIS 4 TH DAY OF SEPTEMBER, 2018 AFTER THE CONCLUSION OF THE HEARING. SD/- SD/- (G.D. AGRAWAL) (KULDIP SINGH) PRESIDENT JUDICIAL MEMBER DATED THE 4 TH DAY OF SEPTEMBER, 2018/TS ITA NO.2234/DEL./2015 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-IX, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.