M/s. Navjyoti Vikas Sansthan, Ghaziabad V. Addl. CIT, Ghaziabad

ITA 4183/DEL/2016

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2906 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2005-2006
• Appeal Filed On: 29-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NAINA SOIN KAPIL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBE R & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 4183/DEL/2016 ASSESSMENT YEAR: 2005-06 NAVJYOTI VIKAS SANSTHAN HIG, J-3A, SANJAY NAGAR, GHAZIABAD. AAAAN4050A VS ADDL. CIT RANGE-1, GHAZIABAD. APPELLANT RESPONDENT ASSESSEE BY NONE REVENUE BY MS. NAINA SOIN KAPIL, SR. DR ORDER PER SHRI BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. CIT(APPEALS)-GHAZIABAD DATED 11.02.2016 FOR AY 2005-06. 2. ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEARING T HROUGH REGISTERED POST TWICE, HOWEVER, NONE APPEARED ON BE HALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. IT, THEREFORE, APPEARS ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE A PPEAL. THEREFORE, APPEAL OF ASSESSEE IS LIABLE TO BE DISMI SSED UN- ADMITTEDLY. WE FIND SUPPORT FROM THE DECISION IN C OMMISSIONER OF INCOME-TAX VS MULTIPLAN INDIA (P) LTD.: 38 ITD 320( DEL), WHEREIN DATE OF HEARING 05.11.2018 DATE OF PRONOUNCEMENT 05.11.2018 2 ITA NO. 4183/DEL /2016 THERE WAS NO REPRESENTATION FOR THE APPELLANT IN TH E APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL, ON THE DATE OF HEA RING, 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 REVENUE AS UN-ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. RESPECTFULLY FOLLOW ING THE SAID DECISION, THE APPEAL FILED BY THE ASSESSEE IS DISMI SSED FOR NON- PROSECUTION. 3. THE ASSESSEE, IF SO DESIRED, SHALL BE FREE T O MOVE BEFORE TRIBUNAL PRAYING FOR RECALLING THE ORDER ON EXPLAIN ING 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 05.11.2018 SD/- SD/- (L.P. SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 05.11.2018 *KAVITA ARORA 3 ITA NO. 4183/DEL /2016 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 05.11.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 05.11.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 05.11.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 05.11.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 05.1 1.2018 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER