M/s. Priapus Infrastructure Ltd., New Delhi V. ACIT, New Delhi

ITA 4923/DEL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3560 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 31-07-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KAUSHLENDRA TIWARI
• Section: 14A

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G, DELHI .. , , , ! BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI JOGINDER SINGH, JUDICIAL MEMBER, ITA NO.4923/DEL/2015 ASSESSMENT YEAR: 2012-13 M/S PRIAPUS INFRASTRUCTURE LTD. M-62 & 63, FIRST FLOOR, CANNAUGHT PLACE, NEW DELHI-110001 / VS. ACIT, CIRCLE-20(1), NEW DELHI ( %& /ASSESSEE) ( / REVENUE) P.A.N. AAFCP2749B + / DATE OF HEARING : 08/11/2017 + / DATE OF ORDER: 08/11/2017 %& / ASSESSEE BY NONE / REVENUE BY S HRI KAUSHLENDRA TIWARI - DR ITA NO.4923/DEL./2015 PRIAPUS INFRASTRUCTURE LTD. 2 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER 12/06/2015 OF THE LD. FIRST APPELLATE AUTHORITY, DE LHI, FOR ASSESSMENT YEAR 2012-13, SUSTAINING THE ADDITION OF RS.17,53,900/- ON ACCOUNT OF DISALLOWANCE MADE U/S 14A OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT). 2. DURING HEARING, NONE WAS PRESENT FOR THE ASSESS EE IN SPITE OF ISSUANCE OF REGISTERED AD NOTICES ON 20 /07/2017 AND 30/09/2017. THE NOTICE WAS RETURNED UNSERVED BY THE POSTAL AUTHORITIES WITH THE REMARK LEFT . THEREFO RE, WE HAVE NO OPTION BUT TO PROCEED EX-PARTE, QUA THE ASSESSEE . THE LD. DR, SHRI KAUSHLENDRA TIWARI, DEFENDED THE ADDITION MADE BY THE AO AND SUSTAINED BY THE LD. CIT(A). 2.1. WE HAVE CONSIDERED THE SUBMISSIONS OF LD. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. SINCE , THE ASSESSEE DID NOT RESPOND TO THE NOTICES ISSUED TO I T AND RETURNED BY THE POSTAL AUTHORITIES, WE FEEL THAT IT WAS THE DUTY OF THE ASSESSEE TO INFORM THE REGISTRY OF THIS BENCH WITH RESPECT TO CHANGE IN ADDRESS, IF ANY. BUT, THAT WA S NOT DONE, ITA NO.4923/DEL./2015 PRIAPUS INFRASTRUCTURE LTD. 3 THEREFORE, WITHOUT GOING INTO THE MERITS OF THE APP EAL, WE DISMISS THE SAME. HOWEVER, WE FURTHER FEEL THAT AS PER ARTICLE-265 OF THE CONSTITUTION OF INDIA, ONLY DUE TAXED HAS TO BE LEVIED AND COLLECTED. THEREFORE, WE MAKE IT CLEA R THAT IF AT THE LATER STAGE, WITHIN THE PRESCRIBED TIME, IF THE ASSESSEE APPEARS AND EXPLAINS THE REASONS OF NON-APPEARANCE AND IF THE BENCH IS SATISFIED, IT MAY RECALL THIS ORDER. A T THIS STAGE, THE APPEAL OF THE ASSESSEE IS DISMISSED. FINALLY, THE APPEAL OF THE ASSESSEE IS DISMISSED. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE LD. DR AT THE CONCLUSION OF THE HEA RING ON 08/11/2017. SD/- SD/- (N. K. SAINI) (JOGINDER SINGH) ' / ACCOUNTANT MEMBER # ' /JUDICIAL MEMBER DELHI; DATED : 08/11/2017 F{X~{T? P.S/. .. $#&' (' / COPY OF THE ORDER FORWARDED TO : 1. / / THE APPELLANT 2. 01/ / THE RESPONDENT. 3. 3 ( ) / THE CIT, NEW DELHI. 4. 3 / CIT(A)- , DELHI ITA NO.4923/DEL./2015 PRIAPUS INFRASTRUCTURE LTD. 4 5. 5 0 , , / DR, ITAT, DELHI 6. % / GUARD FILE. / BY ORDER, 15 0 //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, DELHI