Indo Holland Green Houses Ltd., Delhi V. ITO, New Delhi

ITA 5120/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4179 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 12-08-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K YADAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.NO.5120/DEL/2015 ASSESSMENT YEAR 2007-08 M/S. INDO HOLLAND GREEN HOUSES LTD., 3522/3, NARANG COLONY, TRI NAGAR, DELHI. PIN 110 035. PAN AABCI2158K VS. THE INCOME TAX OFFICER, WARD 19 (4), NEW DELHI. APPELLANT RESPONDENT ASSESSEE BY : -NONE- REVENUE BY : SH. A.K. YADAV, SR. DR DATE OF HEARING : 16.08.2018 DATE OF PRONOUNCEMENT : 16.08.2018 ORDER PER BHAVNESH SAINI, JM THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-15, NEW DELHI, DATED 12.03.2015, FOR THE A.Y. 2007-2008. 2 ITA.NO.5120/DEL./2015 M/S. INDO HOLLAND GREEN HOUSES LTD., DELHI. 2. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEARING THROUGH REGISTERED POST. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, THE APPEAL OF ASSESSEE IS LIABLE TO BE DISMISSED AS UN-ADMITTED. 3. KEEPING IN VIEW THE LEGAL POSITION THAT MERE FILING OF APPEAL DOES NOT AMOUNT TO ADMISSION OF APPEAL AND THIS ISSUE HAS BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CASE OF CIT VS. MULTIPLAN (INDIA) PVT. LTD., 38 ITD 320 (DEL.) AND ALSO THE JUDGMENT OF HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJI RAO HALKAR VS. CWT (1996) 223 ITR 480 (MP), THE PRESENT APPEAL IS HEREBY DISMISSED FOR WANT OF PROSECUTION 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. 3 ITA.NO.5120/DEL./2015 M/S. INDO HOLLAND GREEN HOUSES LTD., DELHI. 4. IN VIEW OF THE ABOVE, APPEAL FILED BY THE ASSESSEE IS DISMISSED AS UN-ADMITTED. ORDER PRONOUNCED IN THE OPEN COURT ON 16.08.2018 SD/- SD/- (PRASHANT MAHARISHI) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 16 TH AUGUST, 2018 VBP/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT, C-BENCH, DELHI 6. GUARD FILE //BY ORDER// ASSISTANT REGISTRAR ITAT : NEW DELHI.