M/s. Prateek Resorts and Builders Pvt. Ltd., Noida V. DCIT, Noida

ITA 2457/DEL/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8272 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2008-2009
• Appeal Filed On: 27-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NANDITA KANCHAN

Judgement Text

ITA NOS. 2456&2457/DEL/2015 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. NOS. 2456&2457/DEL/2015 A.YRS. : 2007-08 & 2008-09 M/S PRATEEK RESORTS & BUILDERS (P) LTD. K-19, SECTOR-19, NOIDA (UP) (PAN: AAHFP4669F) VS DCIT, CENTRAL CIRCLE, SECTOR-33, NOIDA (UP) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. NANDITA KANCHAN, CIT(DR) DATE OF HEARING: 08.04.2016 DATE OF ORDER : 08-04-2016 ORDER PER H.S. SIDHU : JM THESE APPEALS ARE FILED BY THE ASSESSEE ARE DIREC TED AGAINST THE SEPARATE ORDERS DATED 19.2.2015 & 20.2.2015 OF T HE LD. CIT(A), MEEERUT RELEVANT TO ASSESSMENT YEARS 2007-0 8 & 2008-09 RESPECTIVELY. SINCE THESE APPEALS WERE PERTAIN TO SAM E ASSESSEE AND THEREFORE, HEARD TOGETHER. HENCE, THESE APPEALS ARE BEING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. EARLIER THESE CASES WERE LISTED FOR HEARING ON 18 .12.2015 BEFORE THE ITAT, NEW DELHI (CAMP AT MEERUT) AND ON THAT DATE THE COUNSEL OF THE ASSESSEE, SH. AJAY KUMAR HAS FILED AN APPLICATION DATED 18.12.2015 STATING THEREIN THAT THE ASSESSEE HAS F ILED THE SECOND APPEAL AGAINST THE ORDER OF THE LD. CIT(A), MEERUT AND IS IN THE PROCESS OF COMPILING THE PAPER BOOK FOR THE PRES ENT. ACCORDINGLY, HE REQUESTED FOR A SHORT ADJOURNMENT. TH E BENCH ACCEDED TO THE REQUEST OF THE LD. COUNSEL OF THE ASSE SSEE AND ADJOURNED THE CASE FOR 08.4.2016 AND INFORMED THE P ARTIES IN THE OPEN COURT ABOUT THE NEXT DATE OF HEARING I.E. 08.4.20 16. ITA NOS. 2456&2457/DEL/2015 2 3. HOWEVER, ON 08.04.2016, NEITHER THE ASSESSEE NOR ITS AUTHORISED REPRESENTATIVE/COUNSEL ATTENDED THE HEARING AND ALSO NOT FILED ANY APPLICATION FOR ADJOURNMENT. IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF ITS A PPEALS. 4. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOL LOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INC LUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADESH HIGH COURTS DECISION IN ESTATE OF LATE TUKOJ IRAO HOLKAR VS. CWT; 223 ITR 480 (MP), WE TREAT THESE APPEALS AS UNAD MITTED AND DISMISS THE SAME. WE MAY LIKE TO CLARIFY THAT SUBSE QUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PUR POSE OF ADJUDICATION OF THE APPEALS. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE. 6. ORDER PRONOUNCED IN THE OPEN COURT ON 08-04-2016 . SD/- SD/- [PRASHANT MAHARISHI] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER SRBHATNAGAR DATE: 08-04-2016 COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES ITA NOS. 2456&2457/DEL/2015 3