M/s. Impact Retail Ltd., New Delhi V. DCIT, New Delhi

ITA 3621/DEL/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7368 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 04-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO.:- 3621/DEL/2015 ASSESSMENT YEAR: 2009-10 O R D E R PER AMIT SHUKLA, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(APPEALS) 4, NEW DELHI VIDE ORDER DATED 31.03.2015 PERTAINING TO ASSESSMENT YEAR 2009-10. 2. HOWEVER, AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER. DESPITE THE SAME, IN THE THIRD ROUND ALSO NO ONE WAS PRESENT. IMPACT RETAIL LTD. C/O. MOBILE STORE LTD. UNIT NO. 308,309 & 310, 3 RD FLOOR, DLF TOWER-A, JASOLA NEW DELHI 110 025. PAN AABC18497F VS. D CIT CIRCLE 11(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE DEPARTMENT BY : SHRI SANJAY GOEL, CIT, DR DATE OF HEARING 1 5 /01 /201 9 DATE OF PRONOUNCEMENT 1 5 /01 /201 9 2 3. A PERUSAL OF THE RECORD SHOWS THAT THE DATE OF HEARING WAS INTIMATED TO THE ASSESSEE. DESPITE THE SAME NEITHER ANYONE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVED. FROM THE ABOVE IT IS EVIDENT THAT THE ASSESSEE IS NOT INTERESTED IN THE PROSECUTION OF APPEAL. 4. CONSIDERING THE FACTS AND KEEPING IN VIEW THE PROVISIONS OF ORDER V RULE 19A OF THE INCOME-TAX APPELLATE TRIBUNAL RULES, AS WERE CONSIDERED IN THE CASES OF CIT VS. MULTIPLAN (INDIA) PVT. LTD., 38 ITD 320 (DEL); AND LATE TUKOJI RAO HOLKAR, 223 ITR 480 (MP), WE DISMISS THIS APPEAL FILED BY THE ASSESSEE. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER AND EXPLAINING THE REASONS FOR NON-COMPLIANCE ETC. AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS ETC., THEN THIS ORDER SHALL BE RECALLED. 5. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JANUARY, 2019. SD/- SD/- (O.P.KANT) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15/01/2019 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI