Shiv Vani Oil & Gas Exploration Services Ltd., New Delhi V. DCIT, New Delhi

ITA 3534/DEL/2015

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4716 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2006-2007
• Appeal Filed On: 02-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: YOGESH KUMAR VERMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES I-2: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.NO.3533, 3534, 3535 & 3536/DEL./2015 ASSESSMENT YEARS 2005-2006, 2006-07, 2007-08, 2008-2009 SHIV VANI OIL & GAS EXPLORATION SERVICES LTD., 5 TH FLOOR, TOWER-I, NBCC PLAZA, PUSHP VIHAR, SAKET, NEW DELHI. PAN AAACS2523H VS., THE DCIT, CENTRAL CIRCLE-11, ROOM NO.364, ARA CENTRE, JHANDEWALAN, NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI YOGESH KUMAR VERMA, CIT-D.R. DATE OF HEARING : 30.05.2019 DATE OF PRONOUNCEMENT : 30.05.2019 ORDER PER BENCH : ALL THE APPEALS BY THE SAME ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-44, NEW DELHI, DATED 10.03.2015, FOR THE A.YS.2005-2006 TO 2008-2009. 2. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEARING THROUGH REGISTERED POST FOR THE DATE FIXED FOR 2 ITA.NOS.3533 TO 3536/DEL./2015 SHIV VANI OIL & GAS EXPLORATION SERVICES LTD., NEW DELHI. HEARING ON 30.05.2019. THE REGISTERED COVER CONTAINING THE NOTICE RETURNED UN-SERVED BY THE POSTAL AUTHORITIES WITH THE REMARKS LEFT WITHOUT ADDRESS. NO OTHER ADDRESS HAS BEEN GIVEN BY THE ASSESSEE FOR THE PURPOSE OF SERVICE OF NOTICE. IT MAY ALSO BE NOTED THAT PRIOR TO THE DATE OF HEARING FIXED TODAY, TWICE NOTICES WERE ALSO SENT THROUGH REGISTERED POST FOR DIFFERENT DATES WHICH HAVE ALSO NOT BEEN RESPONDED TO BY THE ASSESSEE. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEALS. THEREFORE, THE APPEALS OF THE ASSESSEE ARE LIABLE TO BE DISMISSED AS UN-ADMITTED. 3. IN VIEW OF THE ABOVE AND HAVING REGARD TO RULE 19(2) OF INCOME TAX APPELLATE TRIBUNAL RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD., 38 ITD 320 (DEL.); HONBLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (MP), AND ALSO THE DECISION OF HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-478) WHEREIN THEIR LORDSHIPS HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY 3 ITA.NOS.3533 TO 3536/DEL./2015 SHIV VANI OIL & GAS EXPLORATION SERVICES LTD., NEW DELHI. PURSUING THE SAME. IN VIEW OF THE ABOVE, RESPECTFULLY FOLLOWING THE AFORECITED DECISIONS, WE DISMISS THE APPEALS OF THE ASSESSEE AS UN-ADMITTED. 4. IN THE RESULT, APPEALS OF THE ASSESSEE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRASHANT MAHARISHI) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 30 TH MAY, 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT I - 2 BENCH 6. GUARD FILE //BY ORDER// ASST. REGISTRAR : ITAT : DELHI BENCHES : DELHI.