M/s. U-Like Promoters Private Limited, New Delhi V. ACIT, New Delhi

ITA 502/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6985 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 30-06-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 28-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH H , NEW DELHI) BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND SHRI SMT BEENA A PILLAI, JUDICIAL MEMBER I.T.A. NO. 502/DEL/2014 ASSESSMENT YEAR : 2008-09 M/S. U LIKE PROMOTERS P. LTD., VS. ACIT, CIRCLE 12 , B-109, BASEMENT, NEW DELHI DEFENCE COLONY, NEW DELHI-110 024 GIR / PAN: AAACU1090K (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI DEEPAK GARG, SR. DR DATE OF HEARING : 30.06.2016 DATE OF PRONOUNCEMENT : 01.07.2016 ORDER PER BEENA A. PILLAI, JM: THE ASSESSEE HAS FILED THE PRESENT APPEAL, AGAINST THE ORDER DATED 09.12.2013 PASSED BY ACIT, RANGE VI, NE W DELHI FOR THE ASSESSMENT YEAR 2008-09 ON VARIOUS GR OUNDS. 2. IN THE PRESENT APPEAL, NOTICE WAS SENT THROUGH R PAD TO THE ASSESSEE FOR HEARING ON 11.01.2016, WHICH WA S ADJOURNED TO 06.04.2016 AS THE BENCH WAS NOT WORKIN G. ITA NO.502/DEL/2014 2 BUT DUE TO NON APPEARANCE OF THE ASSESSEE ON 06.04. 2016, THE CASE WAS ADJOURNED TO 21.04.2016 BUT NONE APPEA RED ON BEHALF OF THE ASSESSEE. IN ORDER TO GIVE ONE MO RE OPPORTUNITY, THE CASE WAS AGAIN ADJOURNED TO 30.06. 2016 BUT THE APPELLANT HAS NOT PREFERRED TO PUT IN HIS A PPEARANCE HIMSELF OR THROUGH HIS AUTHORIZED REPRESENTATIVE NO R SENT ANY REQUEST FOR ADJOURNMENT. SO, IT IS APPARENT ON RECORD THAT THE APPELLANT IS NOT INTERESTED IN PROSECUTION OF THE PRESENT APPEAL. 3. KEEPING IN VIEW THE LEGAL POSITION THAT MERE ISS UANCE OF NOTICE DOES NOT AMOUNT TO ADMISSION OF APPEAL AN D THIS ISSUE HAS BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CASE OF CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 ( DEL.), THE PRESENT APPEAL IS HEREBY DISMISSED FOR WANT OF PROS ECUTION WITH LIBERTY TO THE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMONSTRATE THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FROM PUTTING HIS APPEARANCE AT THE TIME OF HEARING. 4. IN VIEW OF ABOVE, APPEAL FILED BY ASSESSEE IS D ISMISSED AS UNADMITTED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 01 ST JULY, 2016. SD./- SD./- ( N.K.SAINI) (BEENA A. PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 01.07. 2016. SP COPY FORWARDED TO:- ITA NO.502/DEL/2014 3 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DELHI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 01/07/16 SR. PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS 1/7/16 SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 1/7 SR. PS/PS 7 FILE SENT TO BENCH CLERK 1/7 SR. PS/PS 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER