Medical Point (I) Ltd, New Delhi V. ITO, Ward-16(3), New Delhi

ITA 2368/DEL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9337 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 05-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO. 2368/DEL/2018 ASSTT. YEAR: 2014-15 O R D E R PER AMIT SHUKLA, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(APPEALS)-9, NEW DELHI VIDE ORDER DATED 11.1.2018 PERTAINING TO ASSESSMENT YEAR 2014-15. 2. IN THIS CASE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING BY REGD. AD POST FOR 17.12.2018 AT THE ADDRESS MENTIONED IN FORM NO. 36 VIDE COLMUN NO. 10. MEDICAL POINT (I) LTD. 58/10, 2 ND FLOOR, LEELAWANTI HOUSE, ASHOK NAGAR, NEW DELHI - 110018 VS. ITO WARD-16(3), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE DEPARTMENT BY : SMT. NAINA SOIN KAPIL, SR. DR DATE OF HEARING 17 /12 /201 8 DATE OF PRONOUNCEMENT 17 /12/2018 2 3. ON 17.12.2018, NEITHER THE ASSESSEE NOR ITS AUTHORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILED ANY ADJOURNMENT. IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF APPEAL. 4. CONSIDERING THE FACTS AND KEEPING IN VIEW THE PROVISIONS OF ORDER V RULE 19A OF THE INCOME-TAX APPELLATE TRIBUNAL RULES, 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), I DISMISS THIS APPEAL FILED BY THE ASSESSEE. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER AND EXPLAINING THE REASONS FOR NON-COMPLIANCE ETC. AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS ETC., THEN THIS ORDER SHALL BE RECALLED. 5. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT ON 17 TH DECEMBER, 2018. (AMIT SHUKLA) JUDICIAL MEMBER DATED: 17/12/2018 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI