M/s. Vanasthali Textiles Industries Ltd., New Delhi V. Addl. CIT, New Delhi

ITA 47/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7180 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 04-07-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 03-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH D : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NOS.46 & 47/DEL./2014 (ASSESSMENT YEARS : 2007-08 & 2008-09) M/S. VANASTHALI TEXTILES INDUSTRIES LTD., VS. ADDL. CIT, C/O JAIN RAJ ASSOCIATES, RANGE 17, 208, HANS BHAWAN, NEW DELHI. 1, BAHADURSHAH ZAFAR MARG, DELHI 110 002. (PAN : AAACV0639B) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SANJAY KUMAR, CIT DR DATE OF HEARING : 04.07.2016 DATE OF ORDER : 04.07.2016 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : THE APPELLANT, M/S. VANASTHALI TEXTILES INDUSTRIES LIMITED, BY FILING THE PRESENT APPEALS, SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATED 30.08.2013 PASSED BY LD. CIT (A)-19, NE W DELHI QUA THE ASSESSMENT YEARS 2007-08 & 2008-09. 2. IN THE AFORESAID APPEALS, NOTICES WERE SENT THRO UGH RPAD TO THE ASSESSEE FOR HEARING ON 11.04.2016 AND THE CASE WAS ADJOURNED ITA NOS.46 & 47/DEL./2014 2 TO 04.07.2016 AS NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE NOTICE FOR THE NEXT DATE OF HEARING I.E. 04.07.2016 WAS ALSO SENT THROUGH RPAD BUT THE APPELLANT HAS NOT PREFERRED TO PUT IN HIS APPEARANCE HIMSELF OR THROUGH HIS AUTHORIZED REPRES ENTATIVE NOR SENT ANY REQUEST FOR ADJOURNMENT. SO, IT IS APPARE NT ON RECORD THAT THE APPELLANT IS NOT INTERESTED IN PROSECUTION OF T HE PRESENT APPEALS. 3. KEEPING IN VIEW THE LEGAL POSITION THAT MERE ISS UANCE OF NOTICE DOES NOT AMOUNT TO ADMISSION OF APPEAL AND T HIS ISSUE HAS BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CASE O F CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.), THE PRESENT APPEALS ARE HEREBY DISMISSED FOR WANT OF PROSECUTION WITH L IBERTY TO THE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMONSTRATE THAT IT WAS PREVENTED BY SUFFICIENT CAU SE FROM PUTTING ITS APPEARANCE AT THE TIME OF HEARING. 5. IN VIEW OF ABOVE, APPEALS FILED BY ASSESSEE ARE DISMISSED AS UNADMITTED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON THIS 4 TH DAY OF JULY, 2016. SD/- SD/- (N.K. SAINI) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 4 TH DAY OF JULY, 2016 TS ITA NOS.46 & 47/DEL./2014 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-19, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.