M/s. Summit Aviation (P) Ltd., New Delhi V. ITO (TDS), New Delhi

ITA 3109/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2480 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2011-2012
• Appeal Filed On: 18-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

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. 3109/DEL/2015 ASSESSMENT YEAR : 2011-12 SUMMIT AVIATION (P) LTD., E - 55, GREATER KAILASH ENCLAVE-1, NEW DELHI. PAN- AAACS4206M. (APPELLANT) VS. I.T.O. (TDS), WARD 15(3), NEW DELHI. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH. PRADEEP SINGH GAUTAM, SR. DR ORDER PER L.P. SAHU, A.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 24.03.2015 OF LD. CIT(A)-41, NEW DELHI FOR THE ASSE SSMENT YEAR 2011-12. 2. NONE IS PRESENT ON BEHALF OF THE APPELLANT DESPI TE THE NOTICE FOR HEARING WAS SENT THROUGH REGISTERED POST AT THE ADDRESS GIV EN IN THE APPEAL PAPERS, WHICH IS DEEMED TO BE SERVED UPON THE ASSESSEE, AS NOT RETURNED BACK UN- SERVED. NO ADJOURNMENT REQUEST HAS COME ON RECORD. THEREFORE, IT CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEAL. IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNAL IN CIT VS. DATE OF HEARING 29.08.2018 DATE OF PRONOUNCEMENT 29.08.2018 ITA NO. 3109/DEL/2015 2 MULTI PLAN INDIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUKOJIRAO 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 29 TH AUGUST, 2018. SD/- SD/- (BHAVNESH SAINI) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 29 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