Blue Engineering Pvt ltd, FARIDABAD V. DCIT Circle-I, FARIDABAD

ITA 4282/DEL/2019

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0332 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 29-10-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 09-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 4282/Del/2019 (Assessment Year: 2013-14) Blue Engineering Pvt. Ltd, 1A/ 257, Neelam Bata Road, Faridabad, Haryana Vs. DCIT, Circle-1, Faridabad (Appellant) (Respondent) PAN:AADCB2364E Assessee by : None Revenue by: Shri Kanv Bali, Sr. DR Date of Hearing 30/10/2023 Date of pronouncement 31/10/2023 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.4282/Del/2019 AY 2013-14, arises out of the order of the Commissioner of Income Tax (Appeals), Faridabad [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No. 10532/2016-17 dated 27.02.2019 against the order of assessment passed u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 29.09.2016 by the Assessing Officer, DCIT, Circle-I, Faridabad (hereinafter referred to as ‘ld. AO’). 2. At the outset, we find the appeal was filed by the assessee for A.Y. 2013-14 before us on 10.05.2019 with certain defects. The registry had issued the defect notice to the assessee on 10.05.2019 itself. The said defect is not yet rectified by the assessee by filing the requisite documents that were called for in the defect notice. This appeal has been listed for hearing on 18.11.2020, 19.11.2020, 27.11.2020, 23.5.2022, 30.8.2022, 8.12.2022, 6.3.2023, 16.5.2023, 3.8.2023 and on 30.10.2023 i.e. today. Notice of hearing was duly issued to the assessee at the registered address mentioned in Form 36 but on ITA No. 4282/Del/2019 Blue Engineering Pvt. Ltd Page | 2 none of these occasions, there was any representation from the side of the assessee nor any adjournment request has been filed. Since sufficient opportunities were given to the assessee and the assessee had not even taken the minimum effort of even rectifying the defects, we do not deem it fit to wait for the presence of assessee. Since the defects are not removed by the assessee, the appeal of the assessee for the A.Y. 2013-14 is hereby dismissed as defective. 3. In the result, the appeal of the assessee is dismissed as defective. Order pronounced in the open court on 31/10/2023. -Sd/- -Sd/- (ANUBHAV SHARMA) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 31/10/2023 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi