Shri Apurva Goswamy, Chandigarh V. DDIT (International Taxation), Chandigarh

ITA 2402/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 4304 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 02-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH B, NEW DELHI BEFORE : SHRI H.S. SIDHU., JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 2402 & 2403/DEL./2016 ASSESSMENT YEARS: 2011-12 & 2012-13 APURVA GOSWAMY, PROP. QUANTUM SOLUTIONS, 171, SECTOR-19, CHANDIGARH. (PAN-AAUPG7800N) (APPELLANT) VS. DDIT (INTL. TAXATION) CHANDIGARH. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY MS. ASHIMA NEB, SR. DR ORDER PER T.S. KAPOOR, A.M.: THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED A GAINST THE COMMON ORDER OF LD. CIT(A)-43, NEW DELHI DATED 25.03.2016 FOR THE ASSESSMENT YEARS 2011-12 & 2012-13. 2. EARLIER, THESE APPEALS WERE LISTED FOR HEARING O N 16.11.2017, BUT ON THAT DATE, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE DE SPITE PROPER NOTICE WAS SENT THROUGH REGISTERED POST. THE APPEALS WERE, HOW EVER, ADJOURNED TO 02.01.2018 ON THE WRITTEN REQUEST OF LD. DR. THERE IS NONE ON BEHALF OF THE ASSESSEE ON THIS DATE TOO TO REPRESENT THE APPEALS. NO ADJOURNMENT APPLICATION IS RECEIVED ON RECORD. IT, THEREFORE, A PPEARS THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING ITS APPEALS. THEREFO RE, THE APPEALS OF THE ASSESSEE ARE LIABLE TO BE DISMISSED IN LIMINE FOR WANT OF PROSECUTION IN VIEW OF DATE OF HEARING 02.01.2018 DATE OF PRONOUNCEMENT 02 .01.2018 ITA NOS. 2402 & 2403/DEL./2016 2 THE ORDERS OF TRIBUNAL IN CIT VS. MULTI PLAN INDIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. SO BY RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE DECISIONS CITED ABOVE, WE DISMISS THESE APPEALS FOR NON-PROSECUTION WITH L IBERTY TO ASSESSEE THAT HE MAY, IF SO ADVISED, MOVE APPLICATION TO RECALL THIS ORDER ON SATISFYING THE TRIBUNAL WITH THE SUFFICIENT CAUSE WHICH PREVENTED HIM TO APPEAR ON THE DATE OF HEARING. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 02.01.2018 . SD/- SD/- (H.S. SIDHU) (T.S. KAPOO R) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 02.01.2018 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI