Bharat Sanchar Nigam Limited, Bhavnagar V. DCIT, TDS Circle, Ahmedabad

ITA 2595/AHD/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6944 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 24-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• Keywords: TDS

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ ITA NO. 2595/AHD/2017 / ASSESSMENT YEAR: 2009-10 BHARAT SANCHAR NIGAM LTD. C/O. U.C. MAHESHWARI & CO. DOSHI CHAMBER MEHTA MARKET SURENDRANAGAR 363 001 TAN : AHMBO 3197 F VS DCIT, TDS CIRCLE AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI S.K. DEV, SR.DR / DATE OF HEARING : 01/05/2019 /DATE OF PRONOUNCEMENT : 01/05/2019 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST ORDER OF THE LD.CIT(A)- 8, AHMEDABAD DATED 11.9.2017 PASSED FOR THE ASSTT.YEAR 2009-10 CHALLEN GING ORDER PASSED UNDER SECTION 201(1)/201(1A) OF THE INCOME TAX ACT, 1961. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. APPEAL WAS PRESENTED ON 24.11.2017. APPEAL WAS LISTED FOR HEARING ON TW O OCCASIONS. HOWEVER, NONE REMAINED PRESENT ON BEHALF OF THE ASS ESSEE. ASSESSEE HAS NOT FILED ANY ADJOURNMENT APPLICATION NOR INTIM ATED ABOUT REASONS FOR HIS NON-APPEARANCE IN THE MATTER. IN VIEW OF T HIS, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEAL BEFORE THE TRIBUNAL, THEREFORE, APPEAL OF THE ASSESSEE STAND D ISMISSED FOR WANT OF ITA NO.2595/AHD/2017 - 2 - PROSECUTION FOLLOWING DECISION OF THE ITAT, DELHI B ENCH IN CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI). 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. PRONOUNCED IN THE OPEN COURT ON 1 ST MAY, 2019. SD/- SD/- (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER