Johnson Controls-Hitachi Air Conditioning India Ltd., Ahmedabad V. The Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad

ITA 454/AHD/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4768 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 22-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) ITA. NO: 454/AHD/2017 (ASSESSMENT YEAR: 2011-12) JOHNSON CONTROLS-HITACHI AIR CONDITIONING INDIA LIMITED (FORMERLY KNOWN AS HITACHI HOME & LIFE SOLUTIONS (INDIA) LTD.) AHMEDABAD V/S DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AABCA 2392K APPELLANT BY : NONE RESPONDENT BY : SHRI MUDIT NAGPAL, SR. D.R. ( )/ ORDER DATE OF HEARING : 08 -10-201 8 DATE OF PRONOUNCEMENT : 10 -10-2018 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-2, AHMEDABAD DATED 30.12.2016 PERTAINING TO A.Y. 2011- 12. ITA NO. 454/ AHD/2017 . A.Y. 2011-12 2 2. ON THE DATE OF HEARING I.E. ON 08-10-2018, NONE APP EARED ON BEHALF OF ASSESSEE NOR AN ADJOURNMENT APPLICATION WAS FILED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE FIXING THE DATE OF HEARING WAS SERVED ON ASS ESSEE, WHICH INDICATES THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEAL, THEREFORE, FOLLOWING THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), WE DISMISS THE APPEAL OF TH E ASSESSEE IN LIMINE. THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO APPROACH TH E TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NO N-APPEARANCE ON THE DATE OF HEARING. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 10 - 10 - 2018 SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICI AL MEMBER AHMEDABAD: DATED 10 /10/2018 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD