M/s KSMN & Company, New Delhi V. ACIT, New Delhi

ITA 2237/DEL/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4077 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 26-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.2237/DEL/2016 ASSESSMENT YEAR: 2011-12 KSMN & COMPANY, C/O KSMN & CO., CA, 137, TRIBHUVAN COMPLEX, ISHWAR NAGAR, MATHURA ROAD, NEW DELHI. PAN: AAIFK7757L VS. ACIT, CIRCLE 37(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SURENDER PAL, SR. DR DATE OF HEARING : 11.03.2019 DATE OF PRONOUNCEMENT : 11.03.2019 ORDER PER R.K. PANDA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 15 TH MARCH, 2016 OF THE CIT(A)-20, NEW DELHI, RELATING TO ASSESSMENT YEAR 2011-12. 2. THIS APPEAL WAS LAST FIXED FOR HEARING ON 27 TH DECEMBER, 2018 AND SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE, THIS CASE WAS A DJOURNED FOR HEARING TO TODAY, I.E., 11 TH MARCH, 2019. HOWEVER, DESPITE NOTICE, WHEN THE NA ME OF THE ASSESSEE WAS CALLED NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY PET ITION SEEKING ADJOURNMENT OF THE ITA NO.2237/DEL/2016 2 CASE WAS FILED. THIS TYPE OF CONDUCT ON THE PART O F THE ASSESSEE SHOWS THAT IT IS NOT INTERESTED IN PROSECUTING THE APPEAL FIELD BY IT. THEREFORE, FOLLOWING THE DECISIONS MENTIONED BELOW, THE APPEAL FILED BY THE ASSESSEE I S 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 11.03.2019. SD/- SD/- (BHAVNESH SAINI) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMFBER DATED: 11 TH MARCH, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI