M/s. Shanker Simple Mercantile Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 2263/DEL/2010

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 6600 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 22-11-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 13-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KISHORE B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G : NEW DELHI DELHI BENCH G : NEW DELHI DELHI BENCH G : NEW DELHI DELHI BENCH G : NEW DELHI BEFORE SHRI R.P.TOLANI, JM AND SHRI K.D.RANJAN, AM BEFORE SHRI R.P.TOLANI, JM AND SHRI K.D.RANJAN, AM BEFORE SHRI R.P.TOLANI, JM AND SHRI K.D.RANJAN, AM BEFORE SHRI R.P.TOLANI, JM AND SHRI K.D.RANJAN, AM ITA NO.2263/DEL/2010 ITA NO.2263/DEL/2010 ITA NO.2263/DEL/2010 ITA NO.2263/DEL/2010 ASSESSMENT YEAR : 2003 ASSESSMENT YEAR : 2003 ASSESSMENT YEAR : 2003 ASSESSMENT YEAR : 2003- -- -04 0404 04 M/S SHANKAR SIMPLE M/S SHANKAR SIMPLE M/S SHANKAR SIMPLE M/S SHANKAR SIMPLE MERCANTILE PVT.LTD., MERCANTILE PVT.LTD., MERCANTILE PVT.LTD., MERCANTILE PVT.LTD., C CC C- -- -478, PAL VILLA, 478, PAL VILLA, 478, PAL VILLA, 478, PAL VILLA, SHIVAJI MARG, SHIVAJI MARG, SHIVAJI MARG, SHIVAJI MARG, CHAJJUPUR, SHA CHAJJUPUR, SHA CHAJJUPUR, SHA CHAJJUPUR, SHAHADRA, HADRA, HADRA, HADRA, DELHI DELHI DELHI DELHI 110 085. 110 085. 110 085. 110 085. PAN NO.AAHCS7072A. PAN NO.AAHCS7072A. PAN NO.AAHCS7072A. PAN NO.AAHCS7072A. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -8(4), 8(4), 8(4), 8(4), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI KISHORE B., DR. ORDER ORDER ORDER ORDER PER R.P.TOLANI, JM : PER R.P.TOLANI, JM : PER R.P.TOLANI, JM : PER R.P.TOLANI, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-XI, NE W DELHI, DATED 12 TH MARCH, 2010. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE NO TICE FOR HEARING FOR 15 TH JUNE, 2011 SENT TO THE ASSESSEE WELL IN ADVANCE HA D NOT BEEN RETURNED UNSERVED AND IS DEEMED TO HAVE BEEN SERVED . THE ASSESSEE HAS NOT INTIMATED ANY CHANGE IN ADDRESS, IF ANY OR REQUESTED FOR ADJOURNMENT OR OTHERWISE. IT APPEARS THAT THE ASSE SSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL FILED BY IT. 3. CONSIDERING THE FACTS AND KEEPING IN VIEW THE PR OVISIONS OF ORDER V RULE 19A OF THE INCOME-TAX APPELLATE TRIBUNAL RUL ES, 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 SO A DVISED, SHALL BE FREE ITA-2263/DEL/2010 2 TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER AND EXPLAINING THE REASONS FOR NON-FURNISHING OF INTIMATION REGARD ING CHANGE OF ADDRESS ETC. AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS ETC., THEN THIS ORDER SHALL BE RECALLED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 15 TH JUNE, 2011. SD/- SD/- (K.D.RANJAN) (K.D.RANJAN) (K.D.RANJAN) (K.D.RANJAN) (R.P. (R.P. (R.P. (R.P.TOLANI) TOLANI) TOLANI) TOLANI) ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER DATED : 15.06.2011. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR