M/s. Triple S Stock & Shares (P) Ltd., Delhi V. ITO, New Delhi

ITA 3523/DEL/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6665 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2006-2007
• Appeal Filed On: 11-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMIT JAIN SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH D : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.3523/DEL./2014 (ASSESSMENT YEAR : 2006-07) M/S. TRIPLE S STOCK & SHARES VS. ITO, WARD 16 (4), (P) LIMITED, NEW DELHI. FLAT NO.259, SECTOR 3, POCKET D-17, ROHINI, DELHI 110 085. (PAN : AABCT5743K) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI AMIT JAIN, SENIOR DR DATE OF HEARING : 19.07.2018 DATE OF ORDER : 19.07.2018 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : THE APPELLANT, M/S. TRIPLE S STOCK & SHARES (P) LIM ITED, BY FILING THE PRESENT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATED 20.03.2014 PASSED BY LD. CIT (A)-XXXII, NEW D ELHI QUA THE ASSESSMENT YEAR 2006-07. 2. IN THE AFORESAID APPEAL, ON THE LAST DATE OF HEA RING I.E. 08.01.2018, THE CASE WAS ADJOURNED TO 16.04.2018 ON THE WRITTEN REQUEST OF THE ASSESSEE. ON 16.04.2018, THE CASE W AS ADJOURNED TO ITA NO.3523/DEL./2014 2 19.07.2018 AS THE BENCH WAS NOT FUNCTIONING. THE NOTICE FOR THE NEXT DATE OF HEARING I.E. 19.07.2018 WAS ALSO SENT THROUGH POST BUT THE ASSESSEE HAS NOT PREFERRED TO PUT IN HIS APPEAR ANCE HIMSELF OR THROUGH HIS AUTHORIZED REPRESENTATIVE NOR SENT ANY REQUEST FOR ADJOURNMENT. SO, IT IS APPARENT ON RECORD THAT THE APPELLANT IS NOT INTERESTED IN PROSECUTION OF THE PRESENT 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 ITAT IN THE CASE OF CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.), THE PRESENT APPEAL IS HEREBY DISMISSED FOR WANT OF PROSECUTION WITH LIBERTY TO T HE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMONSTRATE THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FROM PUTTING HIS APPEARANCE AT THE TIME OF HEARING. 5. IN VIEW OF ABOVE, APPEAL FILED BY ASSESSEE IS D ISMISSED AS UNADMITTED. ORDER PRONOUNCED IN OPEN COURT ON THIS 19 TH DAY OF JULY, 2018. SD/- SD/- (N.K. BILLAIYA) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 19 TH DAY OF JULY, 2018 TS ITA NO.3523/DEL./2014 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XXXII, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.