M/s. Topwheels Tours & Travels Pvt. Ltd., Gurgaon V. ITO, New Delhi

ITA 5055/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6821 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 07-08-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAY JKR JIWANI

Judgement Text

PAGE 1 OF 3 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH B: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 5055/DEL/2015 A.Y.: 2011-12 M/S TOPWHEELS TOURS & TRAVELS VS. ITO, WARD 16(3) , PVT. LTD., NEW DELHI 33-34, THE PEACH TREE BUILDING, C-BLOCK, SUSHANT LOK-I, GURGAONM, HARYANA 122002 (PAN: AAACT2779A) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. VIJAY JKR. JIWANI, SR. DR. O R D E R PER H.S. SIDHU, JM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 27.3.2015 OF THE LD. CIT(A), NEW DELHI PERTAIN ING TO ASSESSMENT YEAR 2011-12. 2. IN THIS CASE THE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING FOR TODAY I.E. 17.07.2018 AT THE ADDRESS MENTIONED IN F ORM NO. 36 VIDE COLUMN NO. 10 WHICH WAS RETURNED BACK WITH THE POST AL REMARKS LEFT. 3. ON 17.07.2018, NEITHER THE ASSESSEE NOR ITS AUTHO RISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILE D ANY APPLICATION FOR ADJOURNMENT OR NOR FILED THE FRESH ADDRESS BEFORE THE TRIBUNAL, HENCE, WE ARE OF THE VIEW THAT NO USEFUL PURPOSE WO ULD BE SERVED TO PAGE 2 OF 3 SERVE THE NOTICE AGAIN AND AGAIN ON THE SAME ADDRESS . IN VIEW OF ABOVE, IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF ITS APPEAL. 4. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLL OWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING T HAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRAD ESH HIGH COURTS DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (MP), WE TREAT THIS APPEAL AS UNADMITTED AND DISM ISS THE SAME. WE WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE AS SESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SAT ISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED ON 17-07-2018. SD/- SD/- [T.S. KAPOOR] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:17/07/2018 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4.CIT (A) 5. DR , ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES PAGE 3 OF 3