SMEC Internatioanl Pvt. Ltd., New Delhi V. DCIT (International Taxation), New Delhi

ITA 2992/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4420 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2009-2010
• Appeal Filed On: 25-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH E: NEW DELHI) BEFORE HONBLE G.D.AGRAWAL, VICE PRESIDENT AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.2992/DEL./2016, A.Y. 2009-10 ITA NO. 2993/DEL./2016, A.Y. 2010-11 M/S. SMEC INTERNATIONAL PVT. LTD., VS . DCIT (INTERNATIONAL TAXATION) C/O. P.K. BANSAL & CO., CIRCLE 3(1)(2) P-39, SOUTH EXTENSION-2 NEW DELHI NEW DELHI PAN : AAICS3406K (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SMT. RINKU SINGH, ADDL. CIT- DR DATE OF HEARING : 13.05.2019 DATE OF ORDER : 14 .05.2019 O R D E R PER BENCH : THE APPELLANT, M/S. SMEC INTERNATIONAL PVT. LTD. (H EREINAFTER REFERRED TO AS THE ASSESSEE) BY FILING AFORESAI D APPEALS, SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATED 28.03.2016 PAS SED BY LD. CIT(A)-43, NEW DELHI QUA THE ASSESSMENT YEARS 2009 -10, 2010-11 RESPECTIVELY. 2. IN THE AFORESAID APPEALS, NOTICES WERE SENT THRO UGH RPAD TO THE ASSESSEE FOR HEARING ON 28/02/2019 AND THE CASE S WERE ADJOURNED ITA NO. 2992 & 2993/DEL./2016 2 TO 13/05/2019. NOTICES WERE AGAIN ISSUED TO THE ASS ESSEE FOR THE NEXT DATE OF HEARING I.E. 13/05/2019 THROUGH RPAD, BUT THE APPELLANT HAS NOT PREFERRED TO PUT IN HIS APPEARANCE HIMSELF OR T HROUGH HIS AUTHORIZED REPRESENTATIVE NOR SENT ANY REQUEST FOR ADJOURNMENT. SO, IT IS APPARENT ON RECORD THAT THE APPELLANT IS NOT INT ERESTED IN PROSECUTION OF THE PRESENT APPEAL. 3. KEEPING IN VIEW THE LEGAL POSITION THAT MERE IS SUANCE OF NOTICE DOES NOT AMOUNT TO ADMISSION OF APPEAL AND THIS ISS UE HAS BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CASE OF CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.), THE PRESENT AP PEAL IS HEREBY DISMISSED FOR WANT OF PROSECUTION WITH LIBERTY TO T HE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMON STRATE THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FROM PUTTING HIS APPE ARANCE AT THE TIME OF HEARING. 4. IN VIEW OF ABOVE, BOTH APPEAL FILED BY ASSESSEE ARE DISMISSED AS UNADMITTED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON THIS 14 TH DAY OF MAY, 2019. SD/- SD/- (G.D.AGRAWAL) (KUL DIP SINGH) VICE PRESIDENT JUDICIA L MEMBER DATED : 14 TH DAY OF MAY, 2019 BR COPY FORWARDED TO: ITA NO. 2992 & 2993/DEL./2016 3 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI. DATE OF DICTATION 13.05.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 13.05.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 1 4 .05.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 14.05.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 14.05.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER