M/s A Kumar Milk Food Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 2960/DEL/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 52542 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 02-08-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 14-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS ANUSHA KHURANA

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 BENCH DELHI BENCH DELHI BENCH DELHI BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI R.P.TOLANI, JM AND SHRI BEFORE SHRI R.P.TOLANI, JM AND SHRI BEFORE SHRI R.P.TOLANI, JM AND SHRI BEFORE SHRI R.P.TOLANI, JM AND SHRI SHAMIM YAHYA SHAMIM YAHYA SHAMIM YAHYA SHAMIM YAHYA, AM , AM , AM , AM ITA NO.2959/DEL/2010 & 2960/DEL/2010 ITA NO.2959/DEL/2010 & 2960/DEL/2010 ITA NO.2959/DEL/2010 & 2960/DEL/2010 ITA NO.2959/DEL/2010 & 2960/DEL/2010 ASSESSMENT YEAR : 2006 ASSESSMENT YEAR : 2006 ASSESSMENT YEAR : 2006 ASSESSMENT YEAR : 2006- -- -07 0707 07 M/S A.KUMAR MILK FOOD M/S A.KUMAR MILK FOOD M/S A.KUMAR MILK FOOD M/S A.KUMAR MILK FOOD PVT.LTD., PVT.LTD., PVT.LTD., PVT.LTD., C CC C- -- -114, RAM DUTT ENCLAVE, 114, RAM DUTT ENCLAVE, 114, RAM DUTT ENCLAVE, 114, RAM DUTT ENCLAVE, UTTAM NAGAR UTTAM NAGAR UTTAM NAGAR UTTAM NAGAR, ,, , NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 059. 110 059. 110 059. 110 059. PAN NO.AAFCA7187E. PAN NO.AAFCA7187E. PAN NO.AAFCA7187E. PAN NO.AAFCA7187E. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -1(1) 1(1) 1(1) 1(1), ,, , NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : MRS.ANUSHA KHURANA, SR.DR ORDER ORDER ORDER ORDER PER R.P.TOLANI, JM : PER R.P.TOLANI, JM : PER R.P.TOLANI, JM : PER R.P.TOLANI, JM : THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE COMMON ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (AP PEALS)-IV, NEW DELHI, DATED 16 TH APRIL, 2010. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE NO TICE FOR HEARING FOR 2 ND AUGUST, 2011 SENT TO THE ASSESSEE WELL IN ADVANCE HAD NOT BEEN RETURNED UNSERVED AND IS DEEMED TO HAVE BEEN SERVED . THE ASSESSEE HAS NOT INTIMATED ANY CHANGE IN ADDRESS, IF ANY OR REQUESTED FOR ADJOURNMENT OR OTHERWISE. IT APPEARS THAT THE ASSE SSEE IS NOT INTERESTED IN PROSECUTING THESE APPEALS FILED BY IT . 3. CONSIDERING THE FACTS AND KEEPING IN VIEW THE PR OVISIONS OF ORDER V RULE 19A OF THE INCOME-TAX APPELLATE TRIBUNAL RUL ES, 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 THESE APPEALS FILED BY THE ASSESSEE. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE ITA-2959 & 2960/DEL/2010 2 TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER AND EXPLAINING THE REASONS FOR NON-FURNISHING OF INTIMATION REGARD ING CHANGE OF ADDRESS ETC., IF ANY, AND IF THE BENCH IS SO SATISF IED ABOUT THE REASONS SO FURNISHED, THEN THIS ORDER SHALL BE RECALLED. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 2 ND AUGUST, 2011. SD/- SD/- (SHAMIM YAHYA (SHAMIM YAHYA (SHAMIM YAHYA (SHAMIM YAHYA) )) ) (R.P.TOLANI) (R.P.TOLANI) (R.P.TOLANI) (R.P.TOLANI) ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER DATED : 02.08.2011 VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR