M/s. Evergreen Embroidery (P) Ltd., New Delhi V. ITO, New Delhi

ITA 41/DEL/2012

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6778 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 06-03-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 04-01-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AROOP KUMAR SINHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B : NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER I.T.A.NO. 41/DEL/2012 ASSESSMENT YEAR : 2002-03 EVERGREEN EMBROIDERY (P) LTD., NO.19/19A, KISHAN KUNJ EXTN., PART II, LAXMI NAGAR, NEW DELHI. PAN : AAACE2917M VS. ITO, COY. WARD 11 (2), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI AROOP KUMAR SINHA, SR. DR O R D E R PER I.P. BANSAL, JUDICIAL MEMBER:- THE AFOREMENTIONED APPEAL WAS FIXED FOR HEARING ON 6 TH MARCH, 2012. THE ASSESSEE WAS ALSO INFORMED REGARDING A D EFECT IN THE APPEAL AS IT WAS FOUND THAT PROPER EVIDENCE FOR PAYMENT OF APPEAL FEES WAS NOT FILED. HOWEVER, ON THE FIXED DATE OF HEARING NONE ATTENDED ON BEHALF OF THE ASSESSEE. IN THESE CIRCUMSTANCES, WE PRESUME THAT T HE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. CONSIDERING THESE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE ITAT RU LES AS WERE CONSIDERED BY THE TRIBUNAL IN CIT VS. MULTIPLAN (INDIA) PVT. L TD. 38 ITD 320 (DEL) AND M.P.HIGH COURT IN THE CASE OF LATE TUKOJI RAO HOLKA R 223 ITR 480 (MP), WE TREAT THIS APPEAL AS UNADMITTED. 2 2. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. 3. THE ORDER PRONOUNCED IN THE OPEN COURT ON 06.03. 2012. SD/- SD/- [B.C. MEENA] [I.P. BANSAL] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 06.03.2012. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR, ITAT, DELHI BENCHES