V.A.M. Resorts and Hotels Pvt. Ltd., Meerut V. Pr. CIT, Meerut

ITA 3091/DEL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3046 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 30-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Section: 263

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH G, NEW DELHI BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 3091/DEL/2016 ASSESSMENT YEAR : 2009-10 VAM RESORTS AND HOTELS PVT. LTD. C/O MEHRA & CO., CAS, 7, RAJESHWARI PALACE, NEAR COMMISSIONER RESIDENCE, CIVIL LINES, MEERUT. PAN- AAKTS 5724K (APPELLANT) VS. PR. C.I.T., MEERUT. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH. S.S. RANA, CIT/DR ORDER PER L.P. SAHU, A.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER U/S. 263 OF THE IT ACT DATED 28.03.2016 PASSED BY LEARNED PR. CIT, MEERUT. 2. NONE IS PRESENT ON BEHALF OF THE APPELLANT DESPI TE THE LAST DATE OF HEARING WAS FIXED ON THE WRITTEN REQUEST OF ASSESSE ES COUNSEL AND THE DATE WAS INFORMED TO THE LD. AR OF ASSESSEE. HOWEVER, TH ERE IS NEITHER ANY REPRESENTATION ON BEHALF OF THE ASSESSEE NOR HAS AN Y ADJOURNMENT APPLICATION COME RECORD. THEREFORE, IT CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEAL. IN THE CIRCUMSTANCE S, THE ONLY ALTERNATIVE LEFT DATE OF HEARING 28.08.2018 DATE OF PRONOUNCEMENT 28.08.2018 ITA NO. 3091/DEL/2016 2 WITH US IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI PLAN IN DIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUK OJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED, AS INDICATED ABOVE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 28 TH AUGUST, 2018. SD/- SD/- (BHAVNESH SAINI) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 28 TH AUGUST, 2018 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI