Competent Software Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 340/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7313 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 20-12-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 22-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHALINI VERMA
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH B: NEW DELHI) BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.340/DEL./2016 (ASSESSMENT YEAR : 2011-12) COMPETENT SOFTWARE PVT. LTD., VS. DCIT A-188, OKHLA INDL. AREA, CIRCLE 3(1) PHASE-I, NEW DELHI NEW DELHI PAN : AAACC2314A (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SMT. SHALINI VERMA, SR. DR DATE OF HEARING : 24.04.2019 DATE OF ORDER : 26.04.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : THE APPELLANT, COMPETENT SOFTWARE PVT. LTD., (HER EINAFTER REFERRED TO AS THE ASSESSEE) BY FILING THE PRESE NT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATED 23.11.2015 PASS ED BY LD. CIT(A)-14, NEW DELHI QUA THE ASSESSMENT YEAR 2010- 11. 2. IN THE AFORESAID APPEAL, NOTICE WAS SENT THROUGH RPAD TO THE ASSESSEE FOR HEARING ON 22/01/2019 AND THE CASE W AS ADJOURNED TO 24/04/2019. NOTICE WAS AGAIN ISSUED TO THE ASSESSEE FOR THE NEXT DATE ITA NO. 340/DEL./2016 2 OF HEARING I.E. 24/04/2019, AND THE CASE WAS ADJOUR NED. BUT THE APPELLANT HAS NOT PREFERRED TO PUT IN HIS APPEARANC E HIMSELF OR THROUGH HIS AUTHORIZED REPRESENTATIVE NOR SENT ANY 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 IS SUANCE OF NOTICE DOES NOT AMOUNT TO ADMISSION OF APPEAL AND THIS ISS UE HAS BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CASE OF CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.), THE PRESENT AP PEAL IS HEREBY DISMISSED FOR WANT OF PROSECUTION WITH LIBERTY TO T HE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMON STRATE THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FROM PUTTING HIS APPE ARANCE AT THE TIME OF HEARING. 4. IN VIEW OF ABOVE, APPEAL FILED BY ASSESSEE IS DI SMISSED AS UNADMITTED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON THIS 26 TH DAY OF APRIL, 2019. SD/- SD/- (R.K.PANDA) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 26 TH DAY OF APRIL, 2019 BR COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT ITA NO. 340/DEL./2016 3 3.CIT 4.CIT 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI. DATE OF DICTATION 24.04.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 24.04.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 24.04.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 26.04.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 2 6 .04.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 26.04.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 26.04.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER