Dev Features (P) Ltd, New Delhi V. ACIT, New Delhi

ITA 3659/DEL/2009

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 0335 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 07-03-2011
• Assessment Year: 1992-1993
• Appeal Filed On: 27-08-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K RAVI RAM CHANDRAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH B BB B : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI R.P.TOLANI, JM AND SHRI BEFORE SHRI R.P.TOLANI, JM AND SHRI BEFORE SHRI R.P.TOLANI, JM AND SHRI BEFORE SHRI R.P.TOLANI, JM AND SHRI K. K.K. K.D.RANJAN D.RANJAN D.RANJAN D.RANJAN, AM , AM , AM , AM ITA NO. ITA NO. ITA NO. ITA NO.3659/DEL/2009 3659/DEL/2009 3659/DEL/2009 3659/DEL/2009 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 1992 1992 1992 1992- -- -93 9393 93 M/S DEV FEATURES (P) LTD., M/S DEV FEATURES (P) LTD., M/S DEV FEATURES (P) LTD., M/S DEV FEATURES (P) LTD., 14, BABAR ROAD, 14, BABAR ROAD, 14, BABAR ROAD, 14, BABAR ROAD, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. PAN/GIR NO.D PAN/GIR NO.D PAN/GIR NO.D PAN/GIR NO.D- -- -38. 38. 38. 38. VS. VS. VS. VS. ASSTT.COMMIS ASSTT.COMMIS ASSTT.COMMIS ASSTT.COMMISSIONER OF SIONER OF SIONER OF SIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -9, 9,9, 9, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI K.RAVI RAM CHANDRAN, SR.DR. ORDER ORDER ORDER ORDER PER R.P.TOLANI, J PER R.P.TOLANI, J PER R.P.TOLANI, J PER R.P.TOLANI, JM : M : M : M : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF LEARNED CIT(A) DATED 12.6.2009. 2. AT THE TIME OF HEARING BEFORE US I.E. ON 7 TH MARCH 2011, NOBODY HAS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION REQUESTING FOR ADJOURNMENT OR OTHERWISE HAS BEEN RE CEIVED. ON EARLIER TWO OCCASIONS ALSO I.E. ON 7.12.2010 AND 9.12.2010, THE MATTER WAS ADJOURNED AT THE REQUEST OF THE ASSESSEES COUNSEL. ON 9.12.2010, WHEN THE MATTER WAS ADJOURNED TO 7 TH MARCH, 2011, THE DATE WAS ANNOUNCED IN THE OPEN COURT TO BOTH THE SIDES. INS PITE OF THAT, NOBODY HAS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE. T HIS CONDUCT OF THE ASSESSEE SHOWS THAT IT IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. 3. CONSIDERING THE FACTS NARRATED ABOVE AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES AS WERE CONSIDERED BY THE TRIBUNAL IN CIT VS. MULTIPLAN (INDIA) PVT.LTD. 38 ITD 320 (DEL) AND M.P.HIGH COURT IN THE CASE OF LATE TUKOJI RAO HOLKA R 223 ITR 480 ITA-3659/DEL/2009 2 (MP), THIS APPEAL OF THE ASSESSEE IS TREATED AS UNA DMITTED AND DISMISSED FOR NON-PROSECUTION. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THE TRIBUNAL EXPLAINING THE REASONS FO R NON-COMPLIANCE AND FOR RECALLING OF THIS ORDER AND IF THE BENCH IS SO SATISFIED, THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 7 TH MARCH, 2011. SD/- SD/- (K.D.RANJAN (K.D.RANJAN (K.D.RANJAN (K.D.RANJAN) )) ) (R.P.TOLANI (R.P.TOLANI (R.P.TOLANI (R.P.TOLANI) )) ) ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER DATED : 07.03.2011 VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-3659/DEL/2009 3