Medical Institute Emp. Coop. Thrift & Credit Society Ltd, New Delhi V. ITO, Ward-53(2), New Delhi

ITA 5000/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6966 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 16-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST SEPARATE S DATED

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO.:- 5000/DEL/2018 A.Y.: 2013-14 ITA NO.:- 5001/DEL/2018 A.Y.: 2014-15 O R D E R AMIT SHUKLA, J.M. THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS DATED 30.11.2016 AND 29.09.2016 OF LD. CIT(A )-18, NEW DELHI PERTAINING TO ASSESSMENT YEARS 2013-14 & 2014-15. 2. IN THIS CASE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING BY REGD. AD POST FOR 28.11.2018 AT THE ADDRESS MENTIONED IN FORM NO. 36 VIDE MEDICAL INSTITUTE EMP. COOP. THRIFT & CREDIT SOCIETY LTD., F 67, ANSARI NAGAR (WEST), NEW DELHI- 110029 PAN-AABAM2038A VS. INCOME TAX OFFICER, WARD-53(2), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE DEPARTMENT BY : SHRI S.L. ANURAGI, SR. DR DATE OF HEARING 08/01 /201 9 DATE OF PRONOUNCEMENT 08 /0 1 /201 9 2 COLUMN NO. 10 WHEREIN THE ASSESSEE IS REQUIRED TO I NDICATE THE ADDRESS AT WHICH NOTICES ARE BE SENT. 3. HOWEVER, AT THE TIME OF HEARING NO ONE WAS PRESE NT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER. DESPITE THE SAME, IN THE SECOND ROUND ALSO NO ONE WAS PRESENT. 3. A PERUSAL OF THE RECORD SHOWS THAT THE DATE OF H EARING WAS INTIMATED TO THE ASSESSEE. DESPITE THE SAME NEITHER ANYONE WAS PRESENT NOR WAS ANY REQUEST FOR ADJOURNMENT RECEIVE D. FROM THE ABOVE IT IS EVIDENT THAT THE ASSESSEE IS NOT INTERESTED I N THE PROSECUTION OF APPEAL. 4. CONSIDERING THE FACTS AND KEEPING IN VIEW THE PR OVISIONS OF ORDER V RULE 19A OF THE INCOME-TAX APPELLATE TRIBUNAL RUL ES, AS WERE CONSIDERED IN THE CASES OF CIT VS. MULTIPLAN (INDIA ) PVT. LTD., 38 ITD 320 (DEL); AND LATE TUKOJI RAO HOLKAR, 223 ITR 480 (MP), WE DISMISS THIS APPEAL FILED BY THE ASSESSEE. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER AND EXPLAINING THE REASONS FOR NON-COMPLIANCE ETC. AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS ETC., THEN THIS ORDER S HALL BE RECALLED. 5. IN THE RESULT APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH JANUARY, 2019. SD/- (AMIT SHUKLA) JUDICIAL MEMBER 3 DATED: 8/01/2019 COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI DATE DRAFT DICTATED ON 8.01.2019 DRAFT PLACED BEFORE AUTHOR 8.01.2019 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. APPROVED DRAFT COMES TO THE SR.PS/PS KEPT FOR PRONOUNCEMENT ON FILE COMES BACK TO PS/SR. PS UPLOADED ON 9.01.2019 FILE SENT TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.