Maha Seer Infrastructure Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 3478/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4268 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 01-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER ITA NO. 3478/DEL/2017 ASSTT. YEAR : 2012-13 MAHA SEER INFRASTRUCTURE PVT. LTD. HOUSE NO. 2, KASTURBA GANDHI MARG NEW DELHI VS ITO WARD-16(1) NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AADCM5530B ASSESSEE BY : NONE REVENUE BY : SH. T VASANTHAN, S R. DR DATE OF HEARING : 25.09.2017 DATE OF PRONOUNCEMEN T : 25 . 09.2017 ORDER PER R.K.PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 10 TH APRIL, 2017 OF THE CIT(A)- 6, NEW DELHI RELATING T O ASSESSMENT YEAR 2012-13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN TH E NAME OF THE ASSESSEE WAS CALLED. THIS CASE WAS EARLIER FIXED F OR HEARING ON 18 ND JULY, 2017 AND AT THE REQUEST OF THE LD. COUNSEL FO R THE ASSESSEE, THE CASE WAS ADJOURNED TO 14 TH AUGUST, 2017. SINCE THE BENCH DID NOT FUNCTION ON THAT DATE, THE CASE WAS ADJOURNED TO 25 TH SEPTEMBER, 2017 BY ISSUING A FRESH NOTICE THROUGH RPAD AND THE ACKN OWLEDGEMENT IS PLACED ON RECORD. HOWEVER, THE NOTICE WAS RETURNED UN SERVED BY THE POSTAL AUTHORITY WITH THE REMARK LEFT. THE ASSESS EE HAS NOT TAKEN ANY ITA NO. 3478/DEL/2017 (MAHA SEER INFRASTRUCTURE P. LTD.) 2 STEPS TO INTIMATE THE REGISTRY REGARDING THE CHANGE OF SUCH ADDRESS. THIS TYPE OF ATTITUDE ON THE PART OF THE ASSESSEE S HOWS THAT IT IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BY IT. T HEREFORE, FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA PVT. LTD. REPORTED IN 38 ITD 320 AN D THE DECISION OF HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. BH ATTACHARGEE & ANOTHER REPORTED IN 118 ITR 461, THE APPEAL FILED BY THE A SSESSEE IS DISMISSED IN LIMINE. HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATIO N CAN SATISFY THE BENCH FOR SUCH NON-APPEARANCE, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THE ORDER. THE APPEAL FILED BY THE ASSESSEE IS ACCORDINGLY DISMISSED. 3. IN THE RESULT APPEAL FILED BY THE ASSESSEE IS DISMISSED. (ORDER PRONOUNCED IN THE COURT AT THE TIME OF HEARI NG ITSELF I.E. ON 25.09.2017) SD/- (R.K.PANDA) ACCOUNTANT MEMBER DATED: 25 /09/2017 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGIS TRAR ITA NO. 3478/DEL/2017 (MAHA SEER INFRASTRUCTURE P. LTD.) 3 DATE INITIAL 1. DRAFT DICTATED ON 25/09/2017 2. DRAFT PLACED BEFORE AUTHOR 25/09/2017 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 25/09/2017 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 25/09/2017 5. APPROVED DRAFT COMES TO THE SR.PS/PS 225/09/2017 6. KEPT FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.