V Kumar Estate Pvt. Ltd., Delhi V. ITO, Ward- 26(1), New Delhi

ITA 5264/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3353 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 06-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.5264/DEL/2018 ASSESSMENT YEAR: 2014-15 V. KUMAR ESTATE PVT. LTD., K-91, 2 ND FLOOR, LAJPAT NAGAR II, NEW DELHI. PAN: AACCN2394M VS. ITO, WARD-26(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI S.L. ANURAGI, SR. DR DATE OF HEARING : 19.02.2019 DATE OF PRONOUNCEMENT : 19.02.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 9 TH MAY, 2018 OF THE CIT(A)-9, NEW DELHI, RELATING TO ASSESSMENT YEA R 2014-15. 2. THIS APPEAL WAS FIXED FOR HEARING ON 16 TH JANUARY, 2019 AND DUE TO NON- APPEARANCE ON BEHALF OF THE ASSESSEE, FRESH NOTICE WAS ISSUED THROUGH RPAD FIXING THE CASE FOR HEARING ON 19 TH FEBRUARY. HOWEVER, WHEN THE NAME OF THE ASSESSEE WAS CALLED, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY PETITION SEEKING ADJOURNMENT OF THE CASE WAS FILED. THIS TYPE OF CONDUCT ON THE PART OF THE ASSESSEE SHOWS THAT IT IS NOT INTERESTED IN PROSECUTING THE APPEAL FIELD BY I T. THEREFORE, FOLLOWING THE DECISIONS ITA NO.5264/DEL/2018 2 MENTIONED BELOW, THE APPEAL FILED BY THE ASSESSEE I S DISMISSED FOR WANT OF PROSECUTION:- 1. CIT VS. B.N. BHATTACHARGEE & ANR., 118 ITR 461. 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 4 80 (M.P.). 3. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P.) LTD, 38 ITD 320 (DEL.). 3. HOWEVER, IF THE ASSESSEE, THROUGH PROPER APPLICATIO N, EXPLAINS THE REASONS FOR SUCH NON-APPEARANCE, THE TRIBUNAL MAY, AT ITS DISCR ETION, RECALL THIS ORDER. 4. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. THE DECISION WAS PRONOUNCED IN THE OPEN COURT AT T HE TIME OF HEARING ITSELF I.E., ON 19.02.2019. SD/- ( R.K. PANDA) ACCOUNTANT MEMFBE R DATED: 19 TH FEBRUARY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI