M/s. Religare Enterprise Ltd., Noida V. DCIT, New Delhi

ITA 5116/DEL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2138 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 28-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH F, NEW DELHI BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 5116/DEL/2016 ASSESSMENT YEAR: 2011-12 RELIGARE ENTERPRISE LTD., 6 TH FLOOR, GYS GLOBAL, PLOT NO. 11, A-3, 4, 5, SECTOR-125, NOIDA. PAN- AAACV5888N (APPELLANT) VS. DCIT, CIRCLE 15(1), NEW DELHI. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH. SURENDER PAL, SR. DR ORDER PER L.P. SAHU, A.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 19.07.2016 PASSED BY LEARNED CIT(A)-7, NEW DELHI FO R THE ASSESSMENT YEAR 2011-12. 2. NONE WAS PRESENT ON BEHALF OF THE APPELLANT DESP ITE THE NOTICE FOR HEARING WAS ISSUED TO THE ASSESSEE THROUGH REGISTER ED POST AT THE ADDRESS GIVEN IN THE APPEAL PAPERS. THE NOTICE SO ISSUED IS DEEMED TO BE SERVED, AS NOT RETURNED BACK. HOWEVER, THERE IS NO REPRESENTATION ON BEHALF OF ASSESSEE NOR IS THERE ANY APPLICATION FOR ADJOURNMENT ON RECORD. THEREFORE, IT CAN BE SAFELY DATE OF HEARING 04.09.2018 DATE OF PRONOUNCEMENT 04.09.2018 ITA NO. 5116/DEL/2016 2 INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUI NG ITS APPEAL. IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI PLAN INDIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED, AS INDICATED ABOVE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 4 TH SEPTEMBER, 2018. SD/- SD/- (BHAVNESH SAINI) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 04.09.2018 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI