M/s. Jai Mata Realtor Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 4509/DEL/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69188 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 01-08-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 23-08-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DK MISHR A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH D: NEW DELHI) BEFORE SHRI R.P.TOLANI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO.4509/DEL/ 2012 (ASSESSMENT YEAR : 2008-09) JAI MATA REALTOR PVT. LTD. VS. DCIT, 10, TODARMAL LANE, 2 ND FLOOR, CENT. CIRCLE 23 BENGAL MARKET, NEW DELHI NEW DELHI (APPELLANT) (RESPO NDENT) ASSESSEE BY : NONE REVENUE BY : D.K.MISHR A, DR. ORDER PER SHAMIM YAHYA, A.M. :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDERS CIT(A) DATED 22.06.2012 AND PERTAINS TO ASSESSMENT YEAR 2 008-09. 2. AT THE THRESHOLD WHEN THE APPEAL WAS CALLED FOR HEA RING NOBODY APPEARED ON BEHALF OF THE ASSESSEE. IT IS NOTED THA T ASSESSEE HAS BEEN GIVEN PROPER NOTICE OF THE HEARING AND APPEAL IS PENDING FOR A LONG TIME. 3. UNDER CIRCUMSTANCES, IN OUR CONSIDERED OPINION, ASS ESSEE IS NOT INTERESTED IN PROCEEDING THE APPEAL. ITA NO. 4509 / DEL/ 2012 2 4. WE, THEREFORE, HAVE NO OPTION BUT TO DISMISS THE APPEAL PREFERRED BY THE ASSESSEE, PLACING RELIANCE ON THE RATIO OF D ECISIONS IN THE FOLLOWING CASES : - CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL ) ; AND - LATE TUKOJI RAO HOLKAR 223 ITR 480 (MP) 5. LD. DR IN THIS REGARD HAS SUBMITTED THA T ISSUE IS COVERED AGAINST THE ASSESSEE BY REFERRING CERTAIN CASE LAWS. HENCE, HE PLEADED THAT MATTER MAY BE DECIDED ON MERITS. 6. WE HAVE CAREFULLY CONSIDERED THE SUBMIS SIONS. WE FIND THAT WE HAVE DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE, ON ACCOUNT OF NON- PROSECUTION. UNDER THE CIRCUMSTANCES, IN OUR CONSID ERED OPINION THE MERITS OF THE CASE NEED NOT BE GONE INTO. 7. ACCORDINGLY, THIS APPEAL FILED BY THE ASSES SEE STANDS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 8 AUGUST, 2013 . SD/- SD/- (R.P.TOLANI ) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER B . RUKHAIYAR DATE: 8 AUGUST, 2013 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. CIT (ITAT), NEW DELHI ITA NO. 4509 / DEL/ 2012 3