BUILDING MATERIALS & TECHNOLOGY PROMOTION COUNCIL, NEW DELHI V. ITO(E), TRUST WARD- III, NEW DELHI

ITA 3845/DEL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 4218 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 13-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NOS.3845 & 3846/DEL/2017 ASSESSMENT YEARS : 2006-07 & 2007-08 BUILDING MATERIALS & TECHNOLOGY PROMOTION COUNCIL, CORE 5A, 1 ST FLOOR, INDIA HABITAT CENTRE, LODHI ROAD, NEW DELHI. VS. ITO (E), TRUST WARD- III, NEW DELHI. PAN : AAATB0304Q (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI ARUN KUMAR YADAV, SR.DR DATE OF HEARING : 03-01-2018 DATE OF PRONOUNCEMENT : 03-01-2018 O R D E R PER R. K. PANDA, AM : THE ABOVE TWO APPEALS FILED BY THE ASSESSEE ARE DIR ECTED AGAINST THE SEPARATE ORDERS DATED 01.03.2017 OF CIT(A)- 40, DEL HI RELATING TO ASSESSMENT YEARS 2006-07 AND 2007-08 RESPECTIVELY. 2. A PERUSAL OF THE ORDER-SHEET ENTRY SHOWS THAT TH E ASSESSEE IS NOT APPEARING BEFORE THE TRIBUNAL DESPITE SERVICE OF NOTICE. THE CASE WAS FIRST FIXED FOR HEARING ON 09.10.2017 AND SINCE NONE APPEARED ON TH AT DATE THE CASE WAS ADJOURNED TO 21.11.2017. SINCE NOBODY APPEARED ON THAT DATE, THE CASE WAS AGAIN ADJOURNED TO 03.01.2018. HOWEVER, WHEN THE N AME OF THE ASSESSEE WAS CALLED TODAY NONE APPEARED ON BEHALF OF THE ASSESSE E NOR ANY PETITION SEEKING 2 ITA NOS.3845 & 3846/DEL/2017 ADJOURNMENT OF THE CASE WAS FILED. THIS TYPE OF AT TITUDE ON THE PART OF THE ASSESSEE SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEALS FILED BY IT. THEREFORE, FOLLOWING THE DECISION OF THE TR IBUNAL IN THE CASE OF MULTIPLAN (INDIA) (P) LTD. REPORTED IN 38 ITD 320 AND THE DEC ISION OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HO LKAR REPORTED IN 223 ITR 480 (MP), THE APPEALS FILED BY THE ASSESSEE ARE DIS MISSED IN-LIMINE. HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATION CAN SATI SFY THE BENCH FOR SUCH NON- APPEARANCE ON THE DATE OF HEARING, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THE ORDER. 3. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 03 RD JANUARY, 2018. SD/- (R. K. PANDA) ACCOUNTANT MEMBER DATED: 03-01-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI