M/s. Gupta Enterprises, New Delhi V. ITO, New Delhi

ITA 3873/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4737 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 25-05-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 04-07-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARUN KUMAR YADAV SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH C : NEW DELHI) BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.3873/DEL./2014 (ASSESSMENT YEAR : 2009-10) GUPTA ENTERPRISES, VS. ITO, WARD 23 (3), E 19, KHANPUR EXTENSION, NEW DELHI. DEVLI ROAD, NEW DELHI 110 080. (PAN : AAAFG3576F) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI ARUN KUMAR YADAV, SENIOR DR DATE OF HEARING : 31.08.2017 DATE OF ORDER : 31.08.2017 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : THE APPELLANT, M/S. GUPTA ENTERPRISES (HEREINAFTER REFERRED TO AS THE ASSESSEE), BY FILING THE PRESENT APPEAL , SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATED 29.04.2014 PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-XXIII, NEW DEL HI QUA THE ASSESSMENT YEAR 2009-10. 2. IN THE AFORESAID APPEAL, NOTICE WAS SENT TO THE ASSESSEE FOR HEARING ON 25.05.2017, 10.07.2017 & 31.08.2017 BUT THE APPELLANT ITA NO.3873/DEL./2014 2 HAS NOT PREFERRED TO PUT IN HIS APPEARANCE HIMSELF OR THROUGH HIS AUTHORIZED REPRESENTATIVE NOR SENT ANY REQUEST FOR ADJOURNMENT. SO, IT IS APPARENT ON RECORD THAT THE APPELLANT IS NOT INTERESTED IN PROSECUTION OF THE PRESENT APPEAL. 3. KEEPING IN VIEW THE LEGAL POSITION THAT MERE ISS UANCE OF NOTICE DOES NOT AMOUNT TO ADMISSION OF APPEAL AND T HIS ISSUE HAS BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CASE O F CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.), THE PRESENT APPEAL IS HEREBY DISMISSED FOR WANT OF PROSECUTION WITH LIBER TY TO THE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMONSTRATE THAT HE WAS PREVENTED BY SUFFICIENT CAU SE FROM PUTTING HIS APPEARANCE AT THE TIME OF HEARING. 4. IN VIEW OF ABOVE, APPEAL FILED BY ASSESSEE IS D ISMISSED AS UNADMITTED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON THIS 31 ST DAY OF AUGUST, 2017. SD/- SD/- (B.P. JAIN) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 31 ST DAY OF AUGUST, 2017/TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT (A)-XXIII, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.