AGEMO Exim Ltd., Uttar Pradesh V. ACIT, Meerut

ITA 3389/DEL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4015 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 1999-2000
• Appeal Filed On: 08-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAVIKANT GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT ME MBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.3389/DEL/2016 ASSESSMENT YEAR: 1999-2000 M/S AGEMO EXIM LTD., 82/1, RAILWAY ROAD, MEERUT CITY, UTTAR PRADESH PAN: AABCA9965E VS ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE -1, MEERUT. ASSESSEE BY NONE REVENUE BY SH. RAVI KANT GUPTA, SR. DR ORDER PER K. NARASIMHA CHARY, J.M. THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDERS DATED 03.03.2016 IN APPEAL NO.417/2011-12 PASSED BY THE LD. COMMISSIONE R OF INCOME- TAX (APPEALS), MEERUT (FOR SHORT HEREINAFTER CALLED L D. CITA). 2. WHEN THE MATTER IS CALLED TODAY, THERE IS NO RE PRESENTATION FOR THE ASSESSEE. IT IS NOTICED THAT ON AN EARLIER OCCASIO N, I.E. ON 17.05.2018, THE APPEAL IS DATE OF HEARING 13.08.2018 DATE OF PRONOUNCEMENT 13.08.2018 2 ADJOURNED FOR TODAY I.E. ON 13.8.2018 ON THE WRITTEN REQUEST OF ASSESSEES COUNSEL ONLY. BUT TODAY THERE IS NO REPRESENTATION FOR THE A SSESSEE. 3. IN THESE CIRCUMSTANCES, WE FIND NO OPTION, BUT T O INFER THAT THE ASSESSEE LOST INTEREST IN THIS MATTER, AND WE ARE LEFT WITH NO OPTION BUT TO HOLD THAT THE APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED FO R NON PROSECUTION. WE FIND SUPPORT FROM THE DECISION IN COMMISSIONER OF INCOME -TAX VS MULTIPLAN INDIA (P) LTD.: 38 ITD 320(DEL) WHEREIN THERE WAS NO REPRESE NTATION FOR THE APPELLANT IN THE APPEAL FILED BEFORE THE TRIBUNAL ON THE DATE OF HEARING, NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED AS TO WH Y THE APPELLANT HAD CHOSEN TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE ASSESSEE AS UNADMITT ED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. RESP ECTFULLY FOLLOWING THE SAID DECISION, THE APPEAL FILED BY THE ASSESSEE IS DISMIS SED FOR NON- PROSECUTION. 4. THE ASSESSEE, IF SO DESIRE, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS FOR NON -COMPLIANCE ETC. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH AUGUST, 2018. SD/- SD/- (N.K. BILLAIYA) (K. NARASIM HA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13 TH AUGUST, 2018 VJ 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DRAFT DICTATED ON 13.08.2018 DRAFT PLACED BEFORE AUTHOR 13.08.2018 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 13.08.2018 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 13.08.2018 APPROVED DRAFT COMES TO THE SR.PS/PS 13.08.2018 KEPT FOR PRONOUNCEMENT ON 13.08.2018 DATE OF UPLOADING ORDER ON THE WEBSITE 14.08.2018 FILE SENT TO THE BENCH CLERK 14.08.2018 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.