Vikas Utilities Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 3752/DEL/2015

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8950 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2003-2004
• Appeal Filed On: 09-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO.3752/DEL/2015 ASSTT. YEAR: 2003-04 O R D E R PER O.P. KANT, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(APPEALS)-9, NEW DELHI VIDE ORDER DATED 20.03.2015 PERTAINING TO ASSESSMENT YEAR 2003-04. VIKAS UTILITIES PVT. LTD. (MERGED WITH VIKAS GLOBALONE LTD.) 34/1, EAST PUNJABI BAGH NEW DELHI 110 026 PAN AAACV5289N VS. D CIT CIRCLE-17(1) NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE DEPARTMENT BY : SMT. NAINA SO IN KAPIL , SR. DR DATE OF HEARING 18/12 /201 8 DATE OF PRONOUNCEMENT 18 /1 2 /2018 2 2. IN THIS CASE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING BY REGD. AD POST FOR 18.12.2018 AT THE ADDRESS MENTIONED IN FORM NO. 36 VIDE COLMUN NO. 10. 3. ON 18.12.2018, NEITHER THE ASSESSEE NOR ITS AUTHORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILED ANY ADJOURNMENT. IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN 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. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT ON 18 TH DECEMBER, 2018. SD/- SD/- (BHAVNESH SAINI) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 18 /12/2018 3 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI