M/s. Balaji Fruit Co., Delhi V. ITO, New Delhi

ITA 3061/DEL/2015

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5191 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2011-2012
• Appeal Filed On: 15-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY GOEL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.3061/DEL./2015 (ASSESSMENT YEAR : 2011-12) BALAJI FRUIT COMPANY, VS. ITO, WARD 19 (4), C81 82, 1 ST FLOOR, GOKHALE MARKET, DELHI. DELHI 110 054. (PAN : AAAFB2814R) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SANJAY GOEL, CIT DR DATE OF HEARING : 08.10.2018 DATE OF ORDER : 08.10.2018 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : THE APPELLANT, BALAJI FRUIT COMPANY, BY FILING THE PRESENT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATE D 16.03.2015 PASSED BY LD. PR. CIT, DELHI-12, NEW DELHI QUA THE ASSESSMENT YEAR 2011-12. 2. IN THE PRESENT APPEAL, NOTICE WAS SENT THROUGH R PAD TO THE ASSESSEE FOR HEARING ON 18.07.2018 AND THE CASE WAS ADJOURNED TO 25.10.2018 AS THE BENCH WAS NOT FUNCTIONING. THE N OTICE FOR THE ITA NO.3061/DEL./2015 2 NEXT DATE OF HEARING I.E. 25.10.2018 WAS ALSO SENT THROUGH RPAD BUT THE APPELLANT HAS NOT PREFERRED TO PUT IN HIS A PPEARANCE HIMSELF OR THROUGH HIS AUTHORIZED REPRESENTATIVE NOR SENT A NY REQUEST FOR ADJOURNMENT. SO, IT IS APPARENT ON RECORD THAT THE APPELLANT IS NOT INTERESTED IN PROSECUTION OF THE PRESENT APPEAL. 3. KEEPING IN VIEW THE LEGAL POSITION THAT MERE ISS UANCE OF NOTICE DOES NOT AMOUNT TO ADMISSION OF APPEAL AND T HIS ISSUE HAS BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CASE O F CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.), THE PRESENT APPEAL IS HEREBY DISMISSED FOR WANT OF PROSECUTION WITH LIBER TY TO THE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMONSTRATE THAT HE WAS PREVENTED BY SUFFICIENT CAU SE FROM PUTTING HIS APPEARANCE AT THE TIME OF HEARING. 4. IN VIEW OF ABOVE, APPEAL FILED BY ASSESSEE IS D ISMISSED AS UNADMITTED. ORDER PRONOUNCED IN OPEN COURT ON THIS 25 TH DAY OF OCTOBER, 2018 AFTER THE CONCLUSION OF THE HEARING. SD/- SD/- (R.K. PANDA) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 25 TH DAY OF OCTOBER, 2018 TS ITA NO.3061/DEL./2015 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.PR.CIT, DELHI-12, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.