M/s Electric Power Development Co. Ltd. (PPSP), New Delhi V. Asstt. DIT, New Delhi

ITA 5070/DEL/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 58419 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 20-07-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 18-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: REENA S PURI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `B : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO.5070/DEL./2010 (ASSESSMENT YEAR : 2007-08) ELECTRIC POWER DEV. CO. LTD. (PPSP), VS. ADIT, CIR CLE 1(2), K-43, IIND FLOOR, JANGPURA EXTENSION, INTERNATIO NAL TAXATION, NEW DELHI 110 014. NEW DELHI. (PAN/GIR NO.AABCE1581A) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS. REENA S. PURI, CIT(DR) ORDER PER U.B.S. BEDI, J.M. THIS APPEAL OF THE ASSESSEE ARISES FROM THE ORDER O F THE ADIT (INTERNATIONAL TAXATION), NEW DELHI DATED 6.9.2010, U/S 143(3) REA D WITH SECTION 144C OF THE I.T. ACT, 1961, RELEVANT TO ASSESSMENT YEAR 2007-08. 2. DESPITE SENDING NOTICES OF HEARING, SUFFICIENTLY IN ADVANCE, ASSESSEE DID NOT APPEAR AT THE TIME WHEN THE CASE WAS CALLED UP FOR HEARING, NOR THERE IS ANY APPLICATION FOR ADJOURNMENT HAVING BEEN FILED BY THE ASSESSEE. THUS, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF THE PRESENT APPEAL . 3. HAVING THE RELEVANT RULE 19(2) OF ITAT RULES, 19 62 AND FOLLOWING VARIOUS DECISIONS OF THE TRIBUNAL INCLUDING IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., REPORTED IN 38 ITD 320 (DEL.) AND THE JUDGMENT OF H ONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 I.T.R. 480 (MP), WE TREAT THE APPEAL OF THE ASSESSEE AS UNADMITTED AND DISMISS T HE SAME. I.T.A. NO.5070/DEL./2010 (A.Y. : 2007-08) 2 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT SOON AFTER THE CONC LUSION OF THE HEARING ON 05.01.2012. SD/- SD/- (SHAMIM YAHYA) ACCOUNTANT MEMBER (U.B.S. BEDI ) JUDICIAL MEMBER DATED : JANUARY 05, 2012 SKB COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. ADDL.CIT 4. DRP, PANEL 1, NEW DELHI. 5. CIT(ITAT) DEPUTY REGISTRAR, ITAT