Tirupati Balaji Textiles Pvt. Ltd., Panipat V. ITO, Panipat

ITA 4090/DEL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3388 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2007-2008
• Appeal Filed On: 20-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K TIWARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.NO.4090/DEL./2016 ASSESSMENT YEAR 2007-2008 TIRUPATI BALAJI TEXTILES PVT. LTD., OPP. BABAU PUR MANDI, G.T. ROAD, PANIPAT. PAN AAACT5716B VS THE INCOME TAX OFFICER, WARD-1, PANIPAT. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI K. TIWARI, SR. D.R. DATE OF HEARING : 23.08.2018 DATE OF PRONOUNCEMENT : 23.08.2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), KARNAL, DATED 14.06.2016, FOR THE A.Y. 2007-2008, CHALLENGING THE LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE I.T. ACT, 1961. 2. ON THE LAST DATE OF HEARING, THE APPEAL WAS ADJOURNED IN THE PRESENCE OF COUNSEL FOR ASSESSEE. HOWEVER, 2 ITA.NO.4090/DEL./2016 TIRUPATI BALAJI TEXTILES PVT. LTD., PANIPAT. NONE APPEARED TODAY AT THE TIME OF HEARING OF THE APPEAL. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, THE APPEAL OF ASSESSEE IS LIABLE TO BE DISMISSED AS UN-ADMITTED. 3. KEEPING IN VIEW THE LEGAL POSITION THAT MERE FILING OF APPEAL DOES NOT AMOUNT TO ADMISSION OF APPEAL AND THIS ISSUE HAS BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CASE OF CIT VS. MULTIPLAN (INDIA) PVT. LTD., 38 ITD 320 (DEL.) AND ALSO THE JUDGMENT OF HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJI RAO HALKAR VS. CWT (1996) 223 ITR 480 (MP), THE PRESENT APPEAL IS HEREBY DISMISSED FOR WANT OF PROSECUTION WITH LIBERTY TO THE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMONSTRATE THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FROM PUTTING HIS APPEARANCE AT THE TIME OF HEARING. 4. IN VIEW OF THE ABOVE, APPEAL FILED BY THE ASSESSEE IS DISMISSED AS UN-ADMITTED. 3 ITA.NO.4090/DEL./2016 TIRUPATI BALAJI TEXTILES PVT. LTD., PANIPAT. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (L.P. SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 23 RD AUGUST, 2018 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT G BENCH 6. GUARD FILE // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.