M/s. Greater Noida Industrial Development Authority, Greater Noida V. Pr. CIT, Noida

ITA 2483/DEL/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7339 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 20-06-2017
• Assessment Year: 2013-2014
• Appeal Filed On: 25-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.2483/DEL/2017 ASSESSMENT YEAR: 2013-14 GREATER NOIDA INDUSTRIAL DEVELOPMENT AUTHORITY, PLOT NO.1, GLOBAL KNOWLEDGE PARK IV, GREATER NOIDA. PAN: AAALG0129L VS. PR. CIT, NOIDA. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI AMIT KATOCH, SR.DR DATE OF HEARING : 15.01.2019 DATE OF PRONOUNCEMENT : 15.01.2019 ORDER PER R.K. PANDA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 30 TH MARCH, 2017 PASSED U/S 263 OF THE IT ACT, 1961 BY THE PCIT, NOI DA, RELATING TO ASSESSMENT YEAR 2013-14. 2. THIS APPEAL WAS FIRST FIXED FOR HEARING ON 19 TH MAY, 2017 AND WAS GETTING ADJOURNED FROM TIME TO TIME. ON THE LAST DATE OF H EARING I.E., 23 RD OCTOBER, 2018, THE APPEAL WAS ADJOURNED TO 15 TH JANUARY, 2019 AT THE WRITTEN REQUEST OF THE LD. DR . ITA NO.2483/DEL/2017 2 HOWEVER, WHEN THE NAME OF THE ASSESSEE WAS CALLED, NOBODY APPEARED FROM THE SIDE OF THE ASSESSEE. THIS TYPE OF CONDUCT ON THE PART OF THE ASSESSEE SHOWS THAT IT IS NOT INTERESTED IN PROSECUTING THE APPEAL FIELD BY IT. THEREFORE, FOLLOWING THE DECISIONS MENTIONED BELOW, THE APPEAL FILED BY THE ASSESSEE I S DISMISSED FOR WANT OF PROSECUTION:- 1. CIT VS. B.N. BHATTACHARGEE & ANR., 118 ITR 461. 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 4 80 (M.P.). 3. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P.) LTD, 38 ITD 320 (DEL.). 3. HOWEVER, IF THE ASSESSEE, THROUGH PROPER APPLICATIO N, SATISFIES THE BENCH ON ITS NON-APPEARANCE, THE TRIBUNAL MAY, AT ITS DISCRETION , RECALL THIS ORDER. 4. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. THE DECISION WAS PRONOUNCED IN THE OPEN COURT AT T HE TIME OF HEARING ITSELF I.E., ON 15.01.2019. SD/- SD/- (KULDIP SINGH) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMFBER DATED: 15 TH JANUARY, 2019 DK COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI