M/s. Giriasho Company Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 3417/DEL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3278 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 20-04-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 04-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL
• Assessee Lawyers: N O N E

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES: C NEW DELHI ] BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI O. P. KANT, ACCOUNTANT MEMBER ITA. NO. 3417/DEL/2014 ASSESSMENT YEAR : 2008-09. M/S. GIRIASHO COMPANY PVT. LTD., DEPUTY COMMISSIONER 308, ARUNACHAL BUILDING, VS. OF INCOME TAX (HQ), 19, BARAKHAMBA AROAD, CENTRAL CIRCLE III, NEW DELHI 110 001. NEW DELHI. PAN : AABCG 8366 M (APPELLANT) (RESPONDENT) ASSESSEE BY : N O N E; DEPARTMENT BY : SHRI AMRIT LAL, SR. D. R.; DATE OF HEARING : 20.04.2017 DATE OF PRONOUNCEMENT : 28.04.2017 O R D E R . PER I. C. SUDHIR, J. M. : SINCE BEGINNING NO ONE IS APPEARING FOR THE APPELLANT ASSESSEE. ON 2 ND JANUARY, 2017 THE NOTICE OF HEARING OF THE APPEAL WAS ISSUED ON 3.01.2017 THROUGH REGISTERED POST FOR 23.02.2017. ON 23.02.2017 NONE WAS PRESENT FOR THE APPELLANT AND NOTICE WAS ISSUED TO THE ASSESSEE ON ITS GIVEN ADDRESS THROUGH RPAD ON 2 ND MARCH, 2017 FOR 20.04.2017. 2 NONE IS AGAIN PRESENT FOR THE APPELLANT ON 20.04.2017. IT IS PERTINENT TO NOTE OVER HERE THAT BOTH THE ABOVE NOTICES ISSUED ON THE GIVEN ADDRESS OF THE APPELLANT THROUGH RPAD HAVE BEEN RETURNED UN-SERVED WITH THE REMARK OF THE POSTAL AUTHORITIES THAT THE ADDRESSEE HAS LEFT. SINCE NO OTHER ADDRESS IS AVAILABLE ON RECORD TO ISSUE FRESH NOTICE, WE HAVE NO OPTION, BUT TO DISMISS THE APPEAL IN DEFAULT. IT IS ORDERED ACCORDINGLY. 2. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON : 28 TH APRIL, 2017 . SD/- SD/- ( O. P. KANT ) ( I. C. SUDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : THE 28 TH APRIL, 2017 . *MEHTA* 3 COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT; 2. RESPONDENT; 3. CIT; 4. CIT (APPEALS); 5. DR, ITAT, ND. BY ORDER ASSISTANT REGISTRAR 4 DATE DRAFT DICTATED ON 28.04.2017 DRAFT PLACED BEFORE AUTHOR 28.04.2017 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. APPROVED DRAFT COMES TO THE SR.PS/PS KEPT FOR PRONOUNCEMENT ON FILE SENT TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER. 5