M/s. Vishesh Overseas, New Delhi V. ACIT, New Delhi

ITA 3704/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7325 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 3
• Next Hearing Date: 13-06-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 23-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K K JAISWAL

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH SMC-3: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 3704/DEL/2014 A.Y. : 2008-09 M/S VISHESH OVERSEAS, VS. ACIT, CIRCLE 20(1), PLOT NO. 369-371 & 382, NEW DELHI 100 FEET ROAD, VILLAGE GHITORNI, NEAR CORPORATION BANK, NEW DELHI 110 030 (PAN: AAAFV4792J) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. KK JAISWAL, SR. DR DATE OF HEARING : 14-06-2016 DATE OF ORDER : 14-06-2016 O R D E R PER H.S. SIDHU, JM THIS APPEAL IS FILED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER DATED 13.2.2014 OF THE LD. CIT(A)-XXII, NEW DEL HI RELEVANT TO ASSESSMENT YEAR 2008-09. 2. IN THIS CASE THE NOTICE WAS SENT TO THE ASSESSE E FOR HEARING BY REGD. AD POST FOR 13.06.2016 AT THE ADDRESS MENTIONE D IN FORM NO. 36 VIDE COLUMN NO. 10. ON THIS DATE, SH. AMIT SHARMA , LD. AUTHORISED REPRESENTATIVE APPEARED AND MADE A WRITTEN REQUEST TO ADJOURN THE CASE FOR 14.6.2016. ACCORDINGLY, THE CASE WAS ADJOURNED FOR 14.6.2016. PAGE 2 OF 2 3. ON 14.06.2016, NEITHER THE ASSESSEE NOR ITS AUTH ORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FIL ED ANY APPLICATION FOR ADJOURNMENT. IT IS THUS INFERRED THA T THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF ITS APPEAL. 4. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLL OWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING T HAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRAD ESH HIGH COURTS DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (MP), I TREAT THIS APPEAL AS UNADMITTED AND DISM ISS THE SAME. I WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSE SSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SAT ISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 14-06-2016. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE: 14/6/2016 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4.CIT (A) 5. DR , ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES