M/s. Oakland Bottlers (P) Ltd., New Delhi V. ACIT, New Delhi

ITA 5304/DEL/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7224 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 23-11-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 17-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTAN T MEMBER AND SMT SUCHITRA KAMBLE , JUDICIAL MEMBER I.T.A .NO.- 5304/DEL/2012 (ASSESSMENT YEA R-2007-08) OAKLAND BOTTLERS (P) LTD. 10/46A, WEST PUNJABI BAGH NEW DELHI AAACO4250B (APPELLANT) VS ACIT CIRCLE - 19 NEW DELHI (RESPONDENT) AND I.T.A .NO.- 5305/DEL/2012 (ASSESSMENT YEA R-2008-09) OAKLAND BOTTLERS (P) LTD. 10/46A, WEST PUNJABI BAGH NEW DELHI AAACO4250B (APPELLANT) VS ACIT CIRCLE - 19 NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. AMRIT LAL, SR. DR ORDER PER SUCHITRA KAMBLE, JM THESE TWO APPEALS ARE FILED BY THE ASSESSEE AGAINST THE TWO SEPARATE ORDERS DATED 06.08.2012 PASSED BY CIT(A) XXXIII, NE W DELHI FOR ASSESSMENT DATE OF HEARING 01.02.2016 DATE OF PRONOUNCEMENT 01.02.2016 YEAR 2007-08 AND 2008-09. DESPITE INFORMING THE HE ARING DATE SUFFICIENTLY ON 07.10.2015 TO THE AR, NEITHER ASSESSEE/AR ATTENDED NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN RECEIVED. IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THESE APPEALS. 2. HAVING REGARD TO RULE 19(2) OF INCOME TAX APPELL ATE TRIBUNAL RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE T RIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD. [38 ITD 320 (DELHI)] AND HONB LE MADHYA PRADESH HIGH COURTS DECISION IN CASE OF ESTATE OF LATE TUKOJIRA O HOLKAR VS. CWT [223 ITR 480 (MP)], THESE APPEALS ARE TREATED AS UN-ADMITTED AND DISMISSED. 3. IN RESULT, BOTH THE APPEALS OF THE ASSESSEE STAN DS DISMISSED FOR NON PROSECUTION. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON IST OF FEBRUARY, 2016. (J. SUDHAKAR REDDY) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 01/02/2016 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT R EGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON .01.02.2016 PS 2. DRAFT PLACED BEFORE AUTHOR .01.02.2016 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .2016 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 01.02.2016 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 01.02.2016 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.