Phoenix Datatech Services Pvt. Ltd., New Delhi V. ACIT, New Delhi

ITA 3550/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4258 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 05-06-2017
• 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 M EMBER ITA NO. 3550/DEL/2017 ASSTT. YEAR : 2008-09 PHOENIX DATATECH SERVICES PVT. LTD. (NOW MERGED WITH IMPERIA STRUCTURE LTD.) A-25, MOHAN CO-OPERATIVE INDUSTRIAL ESTATE, MATHURA ROAD NEW DELHI VS ACIT CENTRAL CIRCLE-17 NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AADCP9441L ASSESSEE BY : NONE REVENUE BY : SH. T.VASANTHAN, SR. DR DATE OF HEARING : 26.09.2017 DATE OF PRONOUNCEMEN T : 26 . 09.2017 ORDER PER R.K.PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 9 TH JANUARY, 2015 OF THE CIT(A)- XXVI, NEW DELHI RELAT ING TO ASSESSMENT YEAR, 2008-09. 2. NOTICE ISSUED, THROUGH, RPAD FIXING THE CASE FO R HEARING TODAY WAS RETURNED UN SERVED BY THE POSTAL AUTHORIT IES WITH THE REMARK NO SUCH COMPANY IN THE ABOVE ADDRESS. THE ASSESSE E HAS ALSO NOT TAKEN ANY STEPS TO INTIMATE THE CORRECT ADDRESS IF ANY. THIS TYPE OF ATTITUDE ON THE PART OF THE ASSESSEE SHOWS THAT IT IS NOT INTERESTED IN ITA NO. 3550/DEL/2017 (PHOENIX DATATECH SERVICES P. LTD) 2 PROSECUTING THE APPEAL FILED BY IT. THEREFORE, FOLL OWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULT IPLAN INDIA PVT. LTD. REPORTED IN 38 ITD 320 AND THE DECISION OF HON BLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & AN OTHER REPORTED IN 118 ITR 461, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. HOWEVER, IF THE ASSESSEE, THROUGH PROPER APPLICATION CAN SATISFY THE BENCH FOR SUCH NON- APPEARANCE, THE TRIBUNAL MAY AT ITS DISCRETION REC ALL THE ORDER. THE APPEAL FILED BY THE ASSESSEE IS ACCORDINGLY DISMISSED. 3. IN THE RESULT APPEAL FILED BY THE ASSESSEE IS D ISMISSED. (ORDER PRONOUNCED IN THE COURT AT THE TIME OF HEARI NG ITSELF I.E. ON 26.09.2017) SD/- (R.K.PANDA) ACCOUNTANT MEMBER DATED: 26 /09/2017 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGIS TRAR ITA NO. 3550/DEL/2017 (PHOENIX DATATECH SERVICES P. LTD) 3 DATE INITIAL 1. DRAFT DICTATED ON 26/09/2017 2. DRAFT PLACED BEFORE AUTHOR 26/09/2017 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER /09/2017 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 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.