Boss Pharma, New Delhi V. ITO, New Delhi

ITA 3615/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97105 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 28-03-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 17-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO . 3615 /D EL/ 20 1 4 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A , NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. NO . 3615 /DEL/20 1 4 A.Y. : 20 10 - 20 11 BOSS PHARMA, 10/351, SUNDER NAGAR, PASCHIM VIHAR, NEW DELHI (PAN:AAHFB3258L) VS . INCOME TAX OFFICER, WARD 25(4), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. SUJIT KUMAR, SR. DR DATE OF HEARING: 01 . 0 9 .201 5 DATE OF ORDER : 01 . 0 9 .201 5 ORDER PER H.S. SIDHU : JM TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE O RDER DATED 22 . 4 . 20 1 4 PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - XXIV, NEW DELHI FOR THE ASSTT. YEAR 20 10 - 11 . 2. THIS CASE WAS EARLIER FIXED FOR 6.7.2015 AND FOR WHICH NOTICE WAS SENT BY REGD. AD POST AT THE ADDRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10 , BUT ON THE WRITTEN REQUEST OF THE ASSESSEE S COUNSEL, THE CASE WAS ADJOURNED FOR 08.7.2015. ON 08.7.2015, THE ASSESSEE S COUNSEL FILED THE PAPER BOOK. THE COPY OF THE SAME WAS GIVEN TO THE LD. DR AND ON THE WRITTEN REQUEST OF THE LD. DR THE CASE WAS ADJOURNED TO 05.8.2015. ON 05.8.2015 ASSESSEE HAS REQUESTED TO ADJOURN THE CASE FOR 6.8.2015 AND AGAIN ON 6.8 .2015 ON THE ORAL REQUEST OF THE ASSESSEE S COUNSEL THE CASE WAS ADJOURNED FOR TODAY I.E. 01.9.2015. BUT TODAY ALSO I.E. ON 01.9.2015, NEITHER THE ASSESSEE NOR H IS AUTHORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILED ANY APPLICATION FOR ADJOURNMENT . ITA NO . 3615 /D EL/ 20 1 4 2 IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF ITS APPEAL. 3 . HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HON BLE MADHYA PRADESH HIGH COURT S DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (MP), WE TREAT TH IS APPEAL AS UNADMITTED AND DISMISS THE SAME. WE MAY LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAI NS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 4 . AS A RESULT, THE A PPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. 5 . ORDER PRONOUNCED IN THE OPEN COURT ON 01 .0 9 .2015 . S D / - S D / - [ T.S. KAPOOR] [ H.S. SIDHU ] ACCOUNTANT MEMBER JUDICIAL MEMBER SRBHATNAGAR DATE: 01 . 0 9 .2015 COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES