Shaf Broadcast (AOP), New Delhi V. ACIT, Circle-24(1), New Delhi

ITA 4333/DEL/2018

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0608 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 17-10-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 05-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G‘ BENCH DELHI BEFORE: SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER ITA No.4333/Del/2018 (Assessment Year: 2011-12) M/s. Shaf Broadcast (AOP) B-4/142, 2 nd floor, Safdarjung Enclave, Delhi 110057 Vs. The ACIT, Circle 24(1), New Delhi PAN/GIR No. AAEAS 6651 C (Appellant) .. (Respondent) Assessee by None Revenue by Shri Anuj Garg, Sr.DR Date of Hearing 18/10/2023 Date of Pronouncement 23/10/2023 O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.4333/Del/2018 for A.Y. 2011-12 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-31, Delhi in appeal No.57/17-18/201/14-15 dated 22.03.2018 (hereinafter referred to as ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 28.03.2014 by the ld. ACIT, Circle-24(1), New Delhi (hereinafter referred to as ld. AO). 2. None appeared on behalf of the assessee. In fact this appeal was filed before us on 6.6.2018 and the memorandum of appeal contained various defects by way of not annexing certain mandatory documents. Accordingly, a defect notice was issued by the registry to the assessee on 4.7.2018. The ITA No.4333/Del/2018 2 said defects were not rectified by the assessee as on the date of hearing of this appeal today. The case was first listed for hearing on 4.8.2021 and thereafter, it was listed on several occasions o 25.10.21, 5.1.22, 28.3.22, 14.6.22, 21.9.22, 15.12.22, 20.3.23, 28.3.23,15.5.23, 27.7.23 and finally on 18.10.23 (i.e. today). Only on two occasions i.e. 14.6.22 and 21.9.22, the authorized representative of the assessee Shri Anuj Jain, Advocate was present and sought adjournment. After this date, we find that the assessee had not bothered to either rectify the defects or ensure the presence of the authorized representative for representation in this appeal before us. In these circumstances, we do not deem it fit to keep this appeal pending before us as assessee does not seem to be interested in prosecuting this appeal in the manner known to law. Hence we deem it fit to dismiss the appeal of the assessee as defective. 3. In the result, the appeal of the assessee is dismissed as defective. Order pronounced in the open court on 23/10/2023. Sd/- (KUL BHARAT) Sd/- (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated 23/10/2023 A K Keot Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The CIT(A), Delhi. 4. CIT 5. DR, ITAT, Delhi 6. Guard file. //True Copy// ITA No.4333/Del/2018 3 BY ORDER, (Asstt. Registrar) ITAT,Delhi