M/s Sap Finance Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 2357/DEL/2013

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1704 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 07-09-2015
• Assessment Year: misc
• Appeal Filed On: 22-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 2357 /DEL/201 3 AY: 1996 - 97 M/S SAP FINANCE P.LTD. VS. ITO, WARD 7(3) 3016/5, 2 ND FLOOR, STREET NO.12A NEW DELHI RANJIT NAGAR NEW DELHI 110 018 PAN: AAACS 2676 R (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. SUJIT KUMAR , SR.D.R ORDER PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DT. 14.02.2013 OF LD.CIT(A) - X, NEW DELHI FOR ASSESSMENT YEAR 1996 - 97 . 2. ON THE DATE OF HEARING I.E. ON 07 TH SEPTEMBER,2015 , NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS RECEIVED DESPITE ISSUAL OF NOTICE BY RPAD . HENCE IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. 3. FOLLOWING THE DECISIONS IN THE CASE O F CIT VS. MULTIPLAN INDIA P.LTD. 38 ITD, 320 (DELHI), AND THE DECISION OF THE HON BLE BOMBAY HIGH COURT IN THE CASE OF M/S CHEMIPOL VS. UOI AND OTHERS IN CENTRAL EXCISE 2 APPEAL NO. 62/2009 JUDGEMENT DT. 17 TH SEPTEMBER,2009, I CONSIDER IT A FIT CASE FOR DIS MISSING THE APPEALS IN LIMINE, AS NOT ADMITTED. IT IS TO CLARIFY THAT SUBSEQUENTLY, IF THE ASSESSEE EXPLAINS THE REASONS FOR NON - APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 4. IN THE RESULT, THE APPEAL BY THE ASSESSEE STANDS DISMISSED FOR NON - PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 09 TH OCTOBER ,2015 . SD/ - SD/ - (SUDHANSHU SRIVASTAVA) (J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 09 TH OCTOBER , 2015 *MANGA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5.DR; 6.GUARD FILE BY ORDER ASST. REGISTRAR