M/s. SSK Chemicals Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 2940/DEL/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6636 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 11-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBE R & SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO. 2940/DEL/2017 ASSESSMENT YEAR: 2010-11 M/S SSK CHEMICALS PVT. LTD. WZ-177J, GALI NO. 16, BLOCK-G, JAIL ROAD, HARI NAGAR, NEW DELHI. AAECS8450K VS PR. CIT - 8, NEW DELHI. APPELLANT RESPONDENT ASSESSEE BY NONE REVENUE BY SH. S.S. RANA, CIT DR ORDER PER SHRI BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. PR. COMMISSIONER OF INCOME TAX-8, NEW DELHI DATED 20/03/2017 FOR AY 2010-11 U/S 263 OF THE INCOME TAX ACT. 2. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEARI NG THROUGH REGISTERED POST, HOWEVER, NONE APPEARED ON BEHALF O F THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. IT, THEREFOR E, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE A PPEAL. THEREFORE, APPEAL OF ASSESSEE IS LIABLE TO BE DISMI SSED UN- ADMITTEDLY. WE FIND SUPPORT FROM THE DECISION IN C OMMISSIONER OF DATE OF HEARING 21.01.2019 DATE OF PRONOUNCEMENT 21.01.2019 2 ITA NO. 2940/DEL /2017 INCOME-TAX VS MULTIPLAN INDIA (P) LTD.: 38 ITD 320( DEL), WHEREIN THERE WAS NO REPRESENTATION FOR THE APPELLANT IN TH E APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL, ON THE DATE OF HEA RING, NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED AS TO WH Y THE APPELLANT HAD CHOSEN TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UN-ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. RESPECTFULLY FOLLOW ING THE SAID DECISION, THE APPEAL FILED BY THE ASSESSEE IS DISMI SSED FOR NON- PROSECUTION. 3. THE ASSESSEE, IF SO DESIRED, SHALL BE FREE T O MOVE BEFORE TRIBUNAL PRAYING FOR RECALLING THE ORDER ON EXPLAIN ING REASONS FOR NON-COMPLIANCE ETC. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON- PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21.01.2019 *KAVITA ARORA 3 ITA NO. 2940/DEL /2017 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 21/01/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 21/01/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 21/01 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 21/01 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 21/0 1 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER