GDK Jewels Pvt. Ltd., New Delhi V. ACIT, New Delhi

ITA 3503/DEL/2015

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5339 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2010-2011
• Appeal Filed On: 01-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B P SINGH SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.3503/DEL./2015 (ASSESSMENT YEAR : 2010-11) M/S. GDK JEWELS PVT. LTD., VS. ACIT, CIRCLE 10 (1) , D 29, DEFENCE COLONY, 3 RD FLOOR, NEW DELHI. NEW DELHI 110 024. (PAN : AAACG0095Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI B.P. SINGH, SENIOR DR DATE OF HEARING : 16.10.2018 DATE OF ORDER : 16.10.2018 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : THE APPELLANT, M/S. GDK JEWELS PVT. LTD., BY FILING THE PRESENT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED OR DER DATED 09.03.2015 PASSED BY LD. CIT (APPEALS)-15, DELHI QU A THE ASSESSMENT YEAR 2010-11. 2. IN THE PRESENT APPEAL, NOTICE WAS SENT THROUGH R PAD TO THE ASSESSEE FOR HEARING ON 12.07.2018 AND THE CASE WAS ADJOURNED TO 16.10.2018 AS NOBODY APPEARED ON BEHALF OF THE ASSE SSEE. THE ITA NO.3503/DEL./2015 2 NOTICE FOR THE NEXT DATE OF HEARING I.E. 16.10.2018 WAS ALSO SENT THROUGH RPAD BUT THE APPELLANT HAS NOT PREFERRED TO PUT IN HIS APPEARANCE ITSELF OR THROUGH ITS AUTHORIZED REPRESE NTATIVE NOR SENT ANY REQUEST FOR ADJOURNMENT. SO, IT IS APPARENT ON RECORD THAT THE APPELLANT IS NOT INTERESTED IN PROSECUTION OF THE P RESENT APPEAL. 3. KEEPING IN VIEW THE LEGAL POSITION THAT MERE ISS UANCE OF NOTICE DOES NOT AMOUNT TO ADMISSION OF APPEAL AND T HIS ISSUE HAS BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CASE O F CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.), THE PRESENT APPEAL IS HEREBY DISMISSED FOR WANT OF PROSECUTION WITH LIBER TY TO THE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMONSTRATE THAT HE WAS PREVENTED BY SUFFICIENT CAU SE FROM PUTTING HIS APPEARANCE AT THE TIME OF HEARING. 4. IN VIEW OF ABOVE, APPEAL FILED BY ASSESSEE IS D ISMISSED AS UNADMITTED. ORDER PRONOUNCED IN OPEN COURT ON THIS 16 TH DAY OF OCTOBER, 2018 AFTER THE CONCLUSION OF THE HEARING. SD/- SD/- (R.K. PANDA) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 16 TH DAY OF OCTOBER, 2018 TS ITA NO.3503/DEL./2015 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-15, DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.