Rajni Construction, New Delhi V. ACIT, New Delhi

ITA 2554/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0718 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 1999-2000
• Appeal Filed On: 30-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.2554/DEL/2015 ASSESSMENT YEAR : 1999-2000 RAJNI CONSTRUCTION, VIPPS CENTRE, 2, LSC, MASJID MOTH, GREATER KAILASH-II, NEW DELHI. VS. ACIT, CIRCLE- 30(1), NEW DELHI. PAN : AAAFR7789K (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI RAGHUNATH, SR.DR DATE OF HEARING : 18-09-2018 DATE OF PRONOUNCEMENT : 18-09-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 27.02.2015 OF THE CIT(A)- 13, NEW DELHI RELATING TO ASSESSMENT YEAR 1999-2000. 2. THIS APPEAL WAS INITIALLY FIXED FOR HEARING ON 3 1.05.2018. DESPITE SERVICE OF NOTICE, NONE APPEARED ON BEHALF OF THE ASSESSEE ON THAT DATE FOR WHICH THE CASE WAS ADJOURNED TO 18.09.2018 BY ISSUE OF A FRES H NOTICE. HOWEVER, WHEN THE NAME OF THE ASSESSEE WAS CALLED TODAY NONE APPE ARED ON BEHALF OF THE ASSESSEE AND NO APPLICATION SEEKING ADJOURNMENT OF THE CASE WAS FILED. THIS TYPE OF ATTITUDE ON THE PART OF THE ASSESSEE SHOWS THAT IT IS NOT INTERESTED IN 2 ITA NO.2554/DEL/2015 PROSECUTING THE APPEAL FILED BY HIM. THEREFORE, FO LLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) (P) LTD. REPORTED IN 38 ITD 320 AND THE DECISION OF THE HONBLE MADHYA PRADESH HIGH COURT I N THE CASE OF LATE TUKOJIRAO HOLKAR REPORTED IN 223 ITR 480 (MP), THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN-LIMINE. HOWEVER, IF THE A SSESSEE THROUGH PROPER APPLICATION CAN SATISFY THE BENCH FOR SUCH NON-APPE ARANCE ON THE DATE OF HEARING, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THE ORDER. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 18 TH DAY OF SEPTEMBER, 2018. SD/- SD/- (SUDHANSHU SRIVASTAVA) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 18-09-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI