M/s. Delhi Development Authority Common Wealth Games 2010, New Delhi V. DCIT, New Delhi

ITA 3408/DEL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2783 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 28-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.3408/DEL/2015 ASSESSMENT YEAR : 2009-10 DELHI DEVELOPMENT AUTHORITY COMMON WEALTH GAMES 2010, SIRI FORT SPORTS COMPLEX, AUGUST KRANTI MARG, NEW DELHI. VS. DCIT, CIRCLE- 49(1), NEW DELHI. PAN : DELCO8776F (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI ATIQ AHMAD, SR.DR DATE OF HEARING : 22-03-2018 DATE OF PRONOUNCEMENT : 22-03-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 04.03.2015 OF CIT(A)- 41, NEW DELHI RELATING TO ASS ESSMENT YEAR 2009-10. 2. THIS APPEAL WAS INITIALLY FIXED FOR HEARING ON 2 8.12.2017 AND SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE ON THAT DATE, TH E CASE WAS ADJOURNED TO 22.03.2018 BY ISSUE OF FRESH NOTICE. HOWEVER, WHEN THE NAME OF THE ASSESSEE WAS CALLED TODAY I.E. ON 22.03.2018 NONE APPEARED O N BEHALF OF THE ASSESSEE NOR ANY PETITION SEEKING ADJOURNMENT OF THE CASE HAS BE EN FILED. THIS TYPE OF ATTITUDE ON THE PART OF THE ASSESSEE SHOWS THAT IT IS NOT INTERESTED IN PROSECUTING 2 ITA NO.3408/DEL/2015 THE APPEAL FILED BY IT. THEREFORE, FOLLOWING THE D ECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) (P) LTD. REPORTED IN 38 I TD 320 AND THE DECISION OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LA TE TUKOJIRAO HOLKAR REPORTED IN 223 ITR 480 (MP), THE APPEAL FILED BY T HE ASSESSEE IS DISMISSED IN- LIMINE. HOWEVER, IF THE ASSESSEE THROUGH PROPER AP PLICATION CAN SATISFY THE BENCH FOR SUCH NON-APPEARANCE ON THE DATE OF HEARIN G, THE TRIBUNAL MAY AT ITS DISCRETION TO RECALL THE ORDER. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ITSELF I.E. ON THIS 22 ND DAY OF MARCH, 2018. SD/- SD/- (KULDIP SINGH) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 22-03-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI