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

ITA 3467/DEL/2015

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9260 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2008-2009
• Appeal Filed On: 29-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S RANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER A ND SHRI N.S. SAINI, ACCOUNTANT MEMBER ITA NO. 3466/DEL/2015 ASSESSMENT YEAR: 2007-08 ITA NO. 3467/DEL/2015 ASSESSMENT YEAR: 2008-09 DELHI DEVELOPMENT AUTHORITY COMMON WEALTH GAMES 2010, SIRI FORT SPORTS COMPLEX, AUGUST KRANTI MARG, NEW DELHI-110049 (PAN: AAALD0031A) VS DCIT, CIRCLE-49(1), NEW DELHI. APPELLANT RESPONDENT ASSESSEE BY: NONE DEPARTMENT BY: SHRI S.S. RANA , CIT DR DATE OF HEARING : 20.12.2018 DATE OF PRONOUNCEMENT : 21.12.2018 O R D E R PER BENCH BOTH THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF CONSOLIDATED ORDER DATED 4 TH MARCH, 2015 OF COMMISSIONER OF INCOME TAX(A)-41, NEW DELHI PERTAINING TO ASSESSMEN T YEARS 2007-08 AND 2008-09. 2. AT THE TIME OF HEARING NONE WAS PRESENT ON BEHAL F OF THE ASSESSEE. THE APPEALS WERE PASSED OVER. IN THE SECOND ROUND ALSO, NO ONE WAS PRESENT. THE RECORD SHOWS THAT THE APPEALS FILED BY THE ASSESSEE ON 19.6.2015 CAME UP FOR HEARING ON 26.7.2018 AND 24.1 0.2018 AND ON BOTH ITA NO. 3466, 3467/DEL/2015 ASSESSMENT YEARS 2007-08, 2008-09 2 THESE DAYS, THE ADJOURNMENT WAS GRANTED ON THE REQU EST OF THE ASSESSEE. THE STATED REASON ON RECORD FOR SEEKING ADJOURNMENT WERE THAT THE CASE FILE IS NOT TRACEABLE WITH THE ASSESSEE AND SAME IS UNDE R RE-CONSTRUCTION AND ACCORDINGLY WE MAY REQUEST YOUR HONORS THAT THE HEA RING OF THIS APPEAL MAY KINDLY BE ADJOURNED TO SOME OTHER DATE AS MAY BE CO NVENIENT. ACTING ON THIS REQUEST, TIME HAS BEEN GRANTED, HOWEVER, ON TH E SPECIFIC DATE, NEITHER THE ASSESSEE WAS PRESENT NOR ANY REQUEST FOR ADJOUR NMENT HAS BEEN MOVED. IN THESE PECULIAR FACTS AND CIRCUMSTANCES, IT CAN B E SAFELY PRESUMED THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APP EAL. WE, THEREFORE, HAVE NO OPTION BUT TO DISMISS THE APPEALS PREFERRED BY T HE ASSESSEE, PLACING RELIANCE ON THE RATIO OF DECISIONS IN THE FOLLOWING CASES:- 1. CIT VS MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (D EL); AND 2. LATE TUKOJI RAO HOLKAR VS CWT (1996 ) 223 ITR 480 (MP) 3. WE MAY LIKE TO CLARIFY THAT SUBSEQUENTLY, IF THE ASSESSEE EXPLAINS THE REASONS FOR NON-APPEARANCE AND IF THE BENCH IS SO S ATISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEALS. ORDER PRONOUNCED IN THE OPEN COURT ON 21ST DECEMBE R, 2018. SD/- SD/- (N.S. SAINI) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21 ST DECEMBER, 2018 GS ITA NO. 3466, 3467/DEL/2015 ASSESSMENT YEARS 2007-08, 2008-09 3 COPY FORWARDED TO: - 1) APPELLANT 2) RESPONDENT 3) CIT(A) 4) CIT 5) DR TRUE COPY BY ORDER ASSTT. REGISTRAR DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 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