M/s. Pragya Vision Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 3846/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8086 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 30-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

~ 1 ~ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. NO.3842, 3843, 3845 & 3846/DEL/2016 ASSTT. YRS:2006-07, 07-08, 09-10 & 10-11 M/S PRAGYA VISION PVT. LTD., FLAT NO. 909, KAILASH BUILDING, K.G. MARG, NEW DELHI. PAN:AADCP 8289 N VS. DY.C.I.T., CENTRAL CIRCLE013, NEW DELHI. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THESE FOUR APPEALS ARE FILED BY THE ASSESSEE AGAINS T THE SEPARATE ORDERS OF LEARNED CIT(A)-25, NEW DELHI ALL DATED 29 /03/2016 PERTAINING TO ASSESSMENT YEARS 2006-07, 2007-08, 2009-10 & 2010-1 1 RESPECTIVELY. 2. AT THE THRESHOLD, WE NOTED THAT WHEN THESE APPEA LS WERE CALLED FOR HEARING, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR ADJOURNMENT APPLICATION WAS FILED. WE FIND THAT PR OPER NOTICE OF HEARING HAS ALREADY BEEN SENT TO THE ASSESSEE. UNDER THESE CIRCUMSTANCES, IN OUR CONSIDERED OPINION, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THESE APPEALS. AS SUCH WE HOLD THAT TH ESE APPEALS ARE LIABLE TO BE DISMISSED FOR NON PROSECUTION. IN THIS REGAR D WE PLACE RELIANCE UPON THE FOLLOWING CASE LAWS: APPELLANT BY NONE RESPONDENT BY MS. RACHNA SINGH, CIT (DR) DATE OF HEARING 16/04/2019 DATE OF PRONOUNCEMENT 16/04/2019 ~ 2 ~ 1. CIT VS. MULTIPLAN INDIA LTD. 38 ITD 320 (DEL 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (M.P.) 3. NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495 ( P& H) 4. CIT VS. B. N. BHATTACHARGEE AND ANOTHER 118 ITR 461(SC). 3. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CAS ES CITED (SUPRA), WE DISMISS THESE APPEALS FILED BY THE ASSESSEE FOR NON PROSECUTION. HOWEVER, THE ASSESSEE IS AT LIBERTY TO MOVE APPLICATION U/S 254 OF THE ACT IN CASE THE ASSESSEE SO DESIRES. 4. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSE SSEE ARE DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 16/04/2019) SD/. SD/. ( H. S. SIDHU ) ( T. S. KAPOOR ) JUDICIAL MEMBER A CCOUNTANT MEMBER DATED:14/04/2019 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T.,