BBC World News Ltd., New Delhi V. DDIT, New Delhi

ITA 355/DEL/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5385 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 16-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY GOEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.355/DEL/2015 ASSESSMENT YEAR: 2011-12 BBC WORLD NEWS LTD., ADD: VINEET MAGAN, C/O BBC GLOBAL NEWS INDIA PVT. LTD., UNIT NO.301, THIRD FLOOR, SOUTHERN PARK, PLOT NO.D-2, SAKET DISTRICT CENTRE, NEW DELHI. PAN: AACCB5483H VS. DDIT, CIRCLE1(1)(2), INTERNATIONAL TAXATION, NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SANJAY GOEL, CIT, DR DATE OF HEARING : 29.01.2019 DATE OF PRONOUNCEMENT : 29.01.2019 ORDER PER R.K. PANDA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE ASSESSING OFFICER PASSED U/S 143(3)/144C(13) OF THE IT ACT, 1961 RELA TING TO ASSESSMENT YEAR 2011-12. 2. THIS APPEAL WAS FIRST FIXED FOR HEARING ON 29 TH OCTOBER, 2018 AND AT THE WRITTEN REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE, THE CA SE WAS FIXED FOR HEARING TODAY I.E., ON 29.01.2019. HOWEVER, WHEN THE NAME OF THE ASSESSEE WAS CALLED, NONE APPEARED ON ITA NO.355/DEL/2015 2 BEHALF OF THE ASSESSEE NOR ANY PETITION SEEKING ADJ OURNMENT OF THE CASE WAS FILED. THIS TYPE OF CONDUCT ON THE PART OF THE ASSESSEE SHOWS T HAT IT IS NOT INTERESTED IN PROSECUTING THE APPEAL FIELD BY IT. THEREFORE, FOLLOWING THE D ECISIONS MENTIONED BELOW, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR WANT OF PROS ECUTION:- 1. CIT VS. B.N. BHATTACHARGEE & ANR., 118 ITR 461. 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 4 80 (M.P.). 3. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P.) LTD, 38 ITD 320 (DEL.). 3. HOWEVER, IF THE ASSESSEE, THROUGH PROPER APPLICATIO N, EXPLAINS THE REASONS FOR SUCH NON-APPEARANCE, THE TRIBUNAL MAY, AT ITS DISCR ETION, RECALL THIS ORDER. 4. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. THE DECISION WAS PRONOUNCED IN THE OPEN COURT AT T HE TIME OF HEARING ITSELF I.E., ON 29.01.2019. SD/- SD/- (K. NARASIMHA CHARY) (R .K. PANDA) JUDICIAL MEMBER ACCOUN TANT MEMFBER DATED: JANUARY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI