M/s Global Capital Ltd., New Delhi V. DCIT, New Delhi

ITA 4153/DEL/2015

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5798 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 26-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR JIWANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.4153/DEL/2015 ASSESSMENT YEAR: 2001-02 M/S GLOBAL CAPITAL LTD. 414/1, 4 TH FLOOR, DDA COMMERCIAL COMPLEX, DISTT. CENTRE, JANAKPURI, NEW DELHI. PAN: AAACG3130E VS DCIT, CIRCLE 12(1), NEW DELHI. ASSESSEE BY NONE REVENUE BY SH. VIJAY KUMAR JIWANI, SR DR ORDER PER K. NARASIMHA CHARY, J.M. THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER S DATED 26.03.2012 IN APPEAL NO. 162/2011-12 PASSED BY THE LD. COMMISSION ER OF INCOME- TAX (APPEALS)-VIII, NEW DELHI (FOR SHORT HEREINAFTER C ALLED LD. CITA). 2. WHEN THE MATTER IS CALLED TODAY, THERE IS NO RE PRESENTATION ON BEHALF OF THE ASSESSEE EITHER IN PERSON OR THROUGH HIS AR. IT ME ANS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WE ARE LEFT W ITH NO OPTION BUT TO HOLD THAT DATE OF HEARING 28.06.2018 DATE OF PRONOUNCEMENT 28.06.2018 THE APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSE D FOR NON PROSECUTION. WE FIND SUPPORT FROM THE DECISION IN COMMISSIONER OF INCOME -TAX VS MULTIPLAN INDIA (P) LTD.: 38 ITD 320(DEL) WHEREIN THERE WAS NO REPRESE NTATION FOR THE APPELLANT IN THE APPEAL FILED BEFORE THE TRIBUNAL ON THE DATE OF HEARING, NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED AS TO WH Y THE APPELLANT HAD CHOSEN TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE ASSESEE AS UNADMITT ED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. RESP ECTFULLY FOLLOWING THE SAID DECISION, THE APPEAL FILED BY THE ASSESSEE IS DISMIS SED FOR NON- PROSECUTION. 3. THE ASSESSEE, IF SO DESIRE, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS FOR NON -COMPLIANCE ETC. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH JUNE, 2018 SD/- SD/- (R.S. SYAL) (K. NARASIM HA CHARY) VICE PRESIDENT JUDICIAL MEMBER DATED: 28.06.2018 VJ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DRAFT DICTATED ON 28.6.2018 DRAFT PLACED BEFORE AUTHOR 28.6.2018 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 28.6.2018 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 28.6.2018 APPROVED DRAFT COMES TO THE SR.PS/PS 28.6.2018 KEPT FOR PRONOUNCEMENT ON 28.6.2018 DATE OF UPLOADING 28.6.2018 FILE SENT TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.