Bhagwan Krishan Investment & Trading Co. (P) Ltd., New Delhi V. ITO, Ward- 2(4), New Delhi

ITA 4345/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6387 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 07-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI

Judgement Text

1 ITA NO. 4345/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER ITA NO.4345/DEL/2018 ASSESSMENT YEAR: 2009-10 BHAGWAN KRISHAN INVESTMENT & TRADING CO. (P) LTD. (NOW PAWANSUT HOLDING LTD.) 415, USHA KIRAN AZADPUR COMMERCIAL COMPLEX, NEW DELHI PAN NO. AACCB2095F VS ITO WARD-2(4) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. S. L. ANURAGI, SR. DR DATE OF HEARING: 08/05/2019 DATE OF PRONOUNCEMENT: 0 8 /05/2019 ORDER PER R.K. PANDA, AM: 1. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER DATED 28/03/2018 OF THE CIT(A)-2, NEW DELHI F OR A. Y. 2009-10. 2 ITA NO. 4345/DEL/2018 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE NAME OF THE ASSESSEE WAS CALLED. IT WAS SEEN FROM THE ORDE R SHEET ENTRIES THAT IN THE LAST TWO OCCASIONS ALSO, THERE WAS NO REPRESENTATION FROM THE SIDE OF THE ASSESSEE DESPIT E SERVICE OF NOTICE TO RPAD IN THE REGISTRY. UNDER THESE CIRCUM STANCES, I AM OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BY IT. THEREFORE, F OLLOWING THE DECISIONS MENTIONED BELOW, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION:- 1. CIT VS. B.N. BHATTACHARGEE & ANR., 118 ITR 461. 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 4 80 (M.P.). 3. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P.) LTD, 38 ITD 320 (DEL.). 3. HOWEVER, IF THE ASSESSEE, THROUGH PROPER APPLICATIO N, CAN EXPLAIN THE REASONS FOR SUCH NON-APPEARANCE, THE TR IBUNAL MAY, AT ITS DISCRETION, RECALL THIS ORDER. 3 ITA NO. 4345/DEL/2018 4. IN THE RESULT, THE APPEAL FILED BY THE ASSE SSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. THE DECISION WAS PRONOUNCED IN THE OPEN COURT AT T HE TIME OF HEARING ITSELF I.E., ON 08 .05.2019. SD/- (R.K PANDA) ACCOUNTANT MEMBER R.N* DATE:- 08.05.2019 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 08.05.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 08.05.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT .05.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 4 ITA NO. 4345/DEL/2018