ONGC as representative assessee of Computer Modelling Group Ltd., Dehradun V. Deputy Director of Income-tax, Dehradun

ITA 2484/DEL/2016

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5125 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 04-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 2484/DEL/2016 ASSTT. YEAR: 2011-12 O R D E R PER L.P. SAHU, A.M THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-2, NEW DELHI VIDE ORDER DATED 29.2.2016 PERTAINING TO ASSESSMENT YEAR 2011-12. ONGC AS REPRESENTATIVE ASSESSEE OF COMPUTER MODELLING GROUP LTD. DGM HEAD, CORP. TAX. ONGC LTD. ROOM NO. 244, OLD SECRETARIAT BUILDING, TEL BHAWA, DEHRADUN 248003 PAN AAACO1598A VS. DEPUTY DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION CIRCLE-2, AAYAKAR BHAWAN, 13A, SUBHASH ROAD DEHRADUN 248001 (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE DEPARTMENT BY : SMT. RANU MUKHERJEE, SR. DR DATE OF HEARING 23 /10 /201 8 DATE OF PRONOUNCEMENT 23 /10/2018 2 2. IN THIS CASE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING BY REGD. AD POST FOR 23.10.2018 AT THE ADDRESS MENTIONED IN FORM NO. 36 VIDE COLMUN NO. 10. 3. THOUGH ASSESSEE HAS SUBMITTED PHOTOCOPY OF ADJOURNMENT LETTER BUT IT CANNOT BE ACCEPTED. ON 23.10.2018, NEITHER THE ASSESSEE NOR ITS AUTHORISED REPRESENTATIVE ATTENDED THE HEARING. 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), WE 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. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD OCTOBER, 2018. SD/- SD/- (H.S. SIDHU) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 23/10/2018 VEENA COPY FORWARDED TO 3 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI