M/s. Sona Overseas, New Delhi V. ITO, New Delhi

ITA 3008/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97817 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 04-11-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 15-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GARIMA JAIN

Judgement Text

ITA NO.3008/DEL/2014 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. NO . 300 8 /DEL/20 1 4 A.Y. : 20 0 8 - 0 9 SONA OVERSEAS, C/O MANMOHAN MALHOTRA, 245, RAJOURI APTS., OPP. GOI PRESS, RAJOURI GARDEN, NEW DELHI - 110 064 (PAN:AACFS6120M) VS. ITO, WARD 33(2), 1602, 16 TH FLOOR, E-2, BLOCK, DR. SP MUKHERJEE MARG, CIVIC CENTRE, NEW DELHI 2 (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : MS. GARIMA JAIN, S R . DR. DATE OF HEARING: DATE OF HEARING: DATE OF HEARING: DATE OF HEARING: 0 00 04 44 4. .. .1 11 11 11 1.201 .201 .201 .2015 55 5 DATE OF ORDER : DATE OF ORDER : DATE OF ORDER : DATE OF ORDER : 0 00 04 44 4. .. .1 11 11 11 1.201 .201 .201 .2015 55 5 ORDER ORDER ORDER ORDER TH THTH THIS IS IS IS APPEAL APPEAL APPEAL APPEAL BY THE ASSESSEE BY THE ASSESSEE BY THE ASSESSEE BY THE ASSESSEE IS IS IS IS DIRECTED AGAINST DIRECTED AGAINST DIRECTED AGAINST DIRECTED AGAINST THE THE THE THE O OO ORDER DATED RDER DATED RDER DATED RDER DATED 14 1414 14. .. .3 33 3. .. .20 2020 201 11 14 44 4 PASSED BY THE LD. PASSED BY THE LD. PASSED BY THE LD. PASSED BY THE LD. COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX (APPEALS) (APPEALS) (APPEALS) (APPEALS)- -- -19 1919 19, NEW DELHI , NEW DELHI , NEW DELHI , NEW DELHI FOR THE ASSTT. YEAR FOR THE ASSTT. YEAR FOR THE ASSTT. YEAR FOR THE ASSTT. YEAR 20 2020 200 00 08 88 8- -- -0 00 09 99 9. . . . 2. 2.2. 2. THE PRESENT CASE WAS EARLIER FIXED FOR THE PRESENT CASE WAS EARLIER FIXED FOR THE PRESENT CASE WAS EARLIER FIXED FOR THE PRESENT CASE WAS EARLIER FIXED FOR 12 1212 12. .. .6 66 6.2015 .2015 .2015 .2015 AND ADJOURNED TO AND ADJOURNED TO AND ADJOURNED TO AND ADJOURNED TO 02.7.2015. ON 2.7.2015 ON THE WRITTEN REQUEST OF T HE ASSESSEES 02.7.2015. ON 2.7.2015 ON THE WRITTEN REQUEST OF T HE ASSESSEES 02.7.2015. ON 2.7.2015 ON THE WRITTEN REQUEST OF T HE ASSESSEES 02.7.2015. ON 2.7.2015 ON THE WRITTEN REQUEST OF T HE ASSESSEES COUNSEL, THE CASE WAS ADJOURNED 28.7.2015. ON 28.7. 2015, AGAIN ON THE COUNSEL, THE CASE WAS ADJOURNED 28.7.2015. ON 28.7. 2015, AGAIN ON THE COUNSEL, THE CASE WAS ADJOURNED 28.7.2015. ON 28.7. 2015, AGAIN ON THE COUNSEL, THE CASE WAS ADJOURNED 28.7.2015. ON 28.7. 2015, AGAIN ON THE WRITTEN REQUEST OF THE ASSESSEES COUNSEL THE CASE WAS FURTHER ADJOURNED WRITTEN REQUEST OF THE ASSESSEES COUNSEL THE CASE WAS FURTHER ADJOURNED WRITTEN REQUEST OF THE ASSESSEES COUNSEL THE CASE WAS FURTHER ADJOURNED WRITTEN REQUEST OF THE ASSESSEES COUNSEL THE CASE WAS FURTHER ADJOURNED FOR 19.8.2015, BUT ON 19. FOR 19.8.2015, BUT ON 19. FOR 19.8.2015, BUT ON 19. FOR 19.8.2015, BUT ON 19.8.2015 THE BENCH WAS NOT FUNCTIONING AND THE 8.2015 THE BENCH WAS NOT FUNCTIONING AND THE 8.2015 THE BENCH WAS NOT FUNCTIONING AND THE 8.2015 THE BENCH WAS NOT FUNCTIONING AND THE CASE ADJOURNED FOR 4.11.2015 BY ISSUING CASE ADJOURNED FOR 4.11.2015 BY ISSUING CASE ADJOURNED FOR 4.11.2015 BY ISSUING CASE ADJOURNED FOR 4.11.2015 BY ISSUING RPAD NOTICE TO BOTH THE PARTIES. RPAD NOTICE TO BOTH THE PARTIES. RPAD NOTICE TO BOTH THE PARTIES. RPAD NOTICE TO BOTH THE PARTIES. ON 4.11.2015, ON 4.11.2015, ON 4.11.2015, ON 4.11.2015, NEITHER THE NEITHER THE NEITHER THE NEITHER THE ASSESSEE NOR ASSESSEE NOR ASSESSEE NOR ASSESSEE NOR ITS ITS ITS ITS AUTHORISED REPRESENTATIVE AUTHORISED REPRESENTATIVE AUTHORISED REPRESENTATIVE AUTHORISED REPRESENTATIVE APPEARED BEFORE THE BENCH AND APPEARED BEFORE THE BENCH AND APPEARED BEFORE THE BENCH AND APPEARED BEFORE THE BENCH AND ALSO NO ADJOURNMENT A PPLICATION WAS ALSO NO ADJOURNMENT APPLICATION WAS ALSO NO ADJOURNMENT APPLICATION WAS ALSO NO ADJOURNMENT APPLICATION WAS FI FIFI FILED LEDLED LED. . . . I I I I HAVE PERUSED THE RECORDS AND FOUND THAT THE ASSES SEE HAS NOT HAVE PERUSED THE RECORDS AND FOUND THAT THE ASSESSE E HAS NOT HAVE PERUSED THE RECORDS AND FOUND THAT THE ASSESSE E HAS NOT HAVE PERUSED THE RECORDS AND FOUND THAT THE ASSESSE E HAS NOT GIVEN ANY FRESH ADDRESS FOR CORRESPONDENCE. IN MY CONSIDERED OPINION, GIVEN ANY FRESH ADDRESS FOR CORRESPONDENCE. IN MY CONSIDERED OPINION, GIVEN ANY FRESH ADDRESS FOR CORRESPONDENCE. IN MY CONSIDERED OPINION, GIVEN ANY FRESH ADDRESS FOR CORRESPONDENCE. IN MY CONSIDERED OPINION, NO USEFUL PURPOSE WOULD BE SERVED TO ISSUE NOTICE A GAIN AND AGAIN ON THE NO USEFUL PURPOSE WOULD BE SERVED TO ISSUE NOTICE A GAIN AND AGAIN ON THE NO USEFUL PURPOSE WOULD BE SERVED TO ISSUE NOTICE A GAIN AND AGAIN ON THE NO USEFUL PURPOSE WOULD BE SERVED TO ISSUE NOTICE A GAIN AND AGAIN ON THE SAME ADDRESS. SAME ADDRESS. SAME ADDRESS. SAME ADDRESS. IT IS THUS INFERRED THAT IT IS THUS INFERRED THAT IT IS THUS INFERRED THAT IT IS THUS INFERRED THAT THE THE THE THE A AA ASSESSEE SSESSEE SSESSEE SSESSEE IS IS IS IS NOT INTERESTED IN NOT INTERESTED IN NOT INTERESTED IN NOT INTERESTED IN P PP PROSECUTION OF ROSECUTION OF ROSECUTION OF ROSECUTION OF ITS ITS ITS ITS APPEAL. APPEAL. APPEAL. APPEAL. ITA NO.3008/DEL/2014 2 3 33 3. .. . HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLL OWING VARIOUS HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLO WING VARIOUS HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLO WING VARIOUS HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLO WING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H HIGH COURTS HIGH COURTS HIGH COURTS HIGH COURTS DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT ; 223 ITR 480 (MP), DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT ; 223 ITR 480 (MP), DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT ; 223 ITR 480 (MP), DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT ; 223 ITR 480 (MP), I I I I TREAT TH TREAT TH TREAT TH TREAT THIS IS IS IS APPEAL AS UNADMITTED AND DISMISS THE SAME. APPEAL AS UNADMITTED AND DISMISS THE SAME. APPEAL AS UNADMITTED AND DISMISS THE SAME. APPEAL AS UNADMITTED AND DISMISS THE SAME. I WOULD LIKE TO I WOULD LIKE TO I WOULD LIKE TO I WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE APPEARANCE AND IF THE APPEARANCE AND IF THE APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MA TTER MAY BE RECALLED BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 4 44 4. .. . AS A RESULT, AS A RESULT, AS A RESULT, AS A RESULT, THE A THE A THE A THE APPEAL OF THE ASSESSEE PPEAL OF THE ASSESSEE PPEAL OF THE ASSESSEE PPEAL OF THE ASSESSEE IS IS IS IS DISMISSED IN LIMINE. DISMISSED IN LIMINE. DISMISSED IN LIMINE. DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON ORDER PRONOUNCED IN THE OPEN COURT ON ORDER PRONOUNCED IN THE OPEN COURT ON ORDER PRONOUNCED IN THE OPEN COURT ON 0 00 04 44 4. .. .1 11 11 11 1.2015 .2015 .2015 .2015. . . . S SS SD DD D/ // /- -- - [ [[ [H.S. SIDHU H.S. SIDHU H.S. SIDHU H.S. SIDHU] ]] ] JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER SR BHATNAGAR SR BHATNAGAR SR BHATNAGAR SR BHATNAGAR DATE: 04.11.2015 COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES ITA NO.3008/DEL/2014 3