M/s. Genesis Overseas Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 2594/DEL/2013

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6967 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 24-01-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 01-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH C CC C : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND AND AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 2594/DEL/2013 2594/DEL/2013 2594/DEL/2013 2594/DEL/2013 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 200 200 200 200 6 66 6 - -- - 07 0707 07 M/S GENESIS OVERSEAS M/S GENESIS OVERSEAS M/S GENESIS OVERSEAS M/S GENESIS OVERSEAS PVT.LTD., PVT.LTD., PVT.LTD., PVT.LTD., 3A 3A3A 3A- -- -1, RAO TULA MAR 1, RAO TULA MAR 1, RAO TULA MAR 1, RAO TULA MARG, G,G, G, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 022. 110 022. 110 022. 110 022. PAN : AAACG0202H. PAN : AAACG0202H. PAN : AAACG0202H. PAN : AAACG0202H. VS. VS. VS. VS. DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -12(1), 12(1), 12(1), 12(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI AMRIT LAL, SENIOR DR. DATE OF HEARING : 24 2424 24.01.2017 .01.2017 .01.2017 .01.2017 DATE OF PRONOUNCEMENT : 24.01.2017 24.01.2017 24.01.2017 24.01.2017 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP : :: :- -- - THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2006-07 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-VIII, NEW DELHI DATED 22 ND FEBRUARY, 2013. 2. AT THE TIME OF HEARING BEFORE US, NOBODY APPEARE D ON BEHALF OF THE ASSESSEE-APPELLANT. ON VARIOUS OCCASIONS I.E., 4 TH NOVEMBER, 2013, 25 TH MARCH, 2015, 28 TH MARCH, 2015, 14 TH OCTOBER, 2015 AND 22 ND DECEMBER, 2015, THE MATTER WAS ADJOURNED AT THE REQ UEST OF THE ASSESSEES COUNSEL. ON THE LAST OCCASION ALSO I.E. , ON 22 ND DECEMBER, 2015 THE HEARING WAS ADJOURNED TO 24 TH JANUARY, 2017 AT THE WRITTEN REQUEST OF THE ASSESSEES COUNSEL AND BOTH PARTIES WERE INFORMED IN THE OPEN COURT. DESPITE THAT, NOBODY HAS PUT IN AP PEARANCE ON BEHALF OF THE ASSESSEE-APPELLANT ON 24 TH JANUARY, 2017. ITA-2594/DEL/2013 2 3. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. WHILE T AKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD. [1991] 38 ITD 3 20 (DELHI). ACCORDINGLY, WE DISMISS THE ASSESSEES APPEAL IN LIMINE . 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON 24.01.2017 . SD/- SD/- ( (( ( SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : M/S GENESIS OVERSEAS PVT.LTD., M/S GENESIS OVERSEAS PVT.LTD., M/S GENESIS OVERSEAS PVT.LTD., M/S GENESIS OVERSEAS PVT.LTD., 3A 3A3A 3A- -- -1, RAO TULA MARG, NEW DELHI 1, RAO TULA MARG, NEW DELHI 1, RAO TULA MARG, NEW DELHI 1, RAO TULA MARG, NEW DELHI 110 022. 110 022. 110 022. 110 022. 2. RESPONDENT : DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -12(1), NEW DELHI. 12(1), NEW DELHI. 12(1), NEW DELHI. 12(1), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR