NTPC Ltd., New Delhi V. DCIT, New Delhi

ITA 2972/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2858 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2006-2007
• Appeal Filed On: 25-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BANITA DEVI NAOREIN

Judgement Text

1 ITA NOS. 2972 & 2973/DEL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL ME MBER AND SHRI. T. S. KAPOOR, ACC OUNTANT MEMBER I.T.A .NO.-2972/DEL/2016 (A.Y 2006-07) I.T.A .NO.-2973/DEL /2016 (A.Y 2009-10) NTPC CORE-7, SCOPE COMPLEX, 7, INSTITUTIONAL AREA, LODHI ROAD, NEW DELHI AAACN0255D (APPELLANT) VS DCIT CIRCLE-18(2) C.R. BUILDING NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY MS. BANITA DEVI NAOREIN, SR. DR ORDER PER BENCH THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDER DATED 31/03/2016 PASSED BY THE CIT(A)-20, NEW DELHI FOR A SSESSMENT YEAR 2006-07 & 2009-10 RESPECTIVELY. NEITHER ASSESSEE ATTENDED NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN RECEIVED. IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THIS APPEAL. 2. HAVING REGARD TO RULE 19(2) OF INCOME TAX APPELL ATE TRIBUNAL RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE T RIBUNAL INCLUDING THAT OF DATE OF HEARING 18.12.2017 DATE OF PRONOUNCEMENT 18.12.2017 2 ITA NOS. 2972 & 2973/DEL/2016 MULTIPLAN INDIA LTD. [38 ITD 320 (DELHI)] AND HONB LE MADHYA PRADESH HIGH COURTS DECISION IN CASE OF ESTATE OF LATE TUKOJIRA O HOLKAR VS. CWT [223 ITR 480 (MP)], THIS APPEAL IS TREATED AS UN-ADMITTED AN D DISMISSED. 3. IN RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED FOR NON PROSECUTION. HOWEVER, THE ASSESSEE IS AT LIBERTY T O FILE APPLICATION FOR RECALL OF THIS ORDER. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH DECEMBER, 2017. SD/- SD/- (DIVA SINGH) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTAN T MEMBER DATED: 18/12/2017 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NOS. 2972 & 2973/DEL/2016 DATE 1. DRAFT DICTATED ON 18/12/2017 PS 2. DRAFT PLACED BEFORE AUTHOR 18/12/2017 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .2017 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 21.12.2017 PS/PS 6. KEPT FOR PRONOUNCEMENT ON 21.12.2017 PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 4 ITA NOS. 2972 & 2973/DEL/2016