M/s. Onida Saka Ltd., New Delhi V. ACIT, New Delhi

ITA 535/DEL/2013

• Counselvise Citation: 53520114 RSA 2013
• Duration Of Justice: 2 year(s) 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 25-05-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 30-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJNA

Judgement Text

ITA NO.535/DEL/2013 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. NO . 535 /DEL/20 1 3 A.Y. : 20 0 8 - 20 09 M/S ONIDA SAKA LTD., (PRESENTLY KNOWN AS SAKA LTD.) A-19, B-1, MOHAN CO-OP INDUSTRIAL AREA, MATHURA ROAD, NEW DELHI 44 (PAN:AAACO0794N) VS . ACIT, CIRCLE 13(1), NEW DELHI (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. P. DAM KANUNJNA, SR. DR DATE OF HEARING: DATE OF HEARING: DATE OF HEARING: DATE OF HEARING: 23 2323 23. .. .11 1111 11.201 .201 .201 .2015 55 5 DATE OF ORDER : DATE OF ORDER : DATE OF ORDER : DATE OF ORDER : 23 2323 23. .. .11 1111 11.201 .201 .201 .2015 55 5 ORDER ORDER ORDER ORDER PER PER PER PER H.S. SIDHU : JM H.S. SIDHU : JM H.S. SIDHU : JM H.S. SIDHU : JM TH THTH THIS IS IS IS APPEAL APPEAL APPEAL APPEAL BY THE ASSESSEE BY THE ASSESSEE BY THE ASSESSEE BY THE ASSESSEE IS IS IS IS DIRECTED AGAINST DIRECTED AGAINST DIRECTED AGAINST DIRECTED AGAINST THE THE THE THE O OO ORDER DATED RDER DATED RDER DATED RDER DATED 0 00 05 55 5. .. .11 1111 11. .. .20 2020 201 11 12 22 2 PASSED BY THE LD. PASSED BY THE LD. PASSED BY THE LD. PASSED BY THE LD. COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX (APPEALS) (APPEALS) (APPEALS) (APPEALS)- -- -X XX XVI VIVI VI, NEW DELHI , NEW DELHI , NEW DELHI , NEW DELHI FOR THE ASSTT. FOR THE ASSTT. FOR THE ASSTT. FOR THE ASSTT. YEAR YEAR YEAR YEAR 20 2020 200 00 08 88 8- -- -0 00 09 99 9. . . . 2. 2.2. 2. IN THIS CASE THE NOTICE IN THIS CASE THE NOTICE IN THIS CASE THE NOTICE IN THIS CASE THE NOTICE WAS SENT TO THE WAS SENT TO THE WAS SENT TO THE WAS SENT TO THE A AA ASSESSEE SSESSEE SSESSEE SSESSEE FOR HEARING FOR HEARING FOR HEARING FOR HEARING BY BY BY BY REGD. AD POST FOR TODAY I.E. REGD. AD POST FOR TODAY I.E. REGD. AD POST FOR TODAY I.E. REGD. AD POST FOR TODAY I.E. 23 2323 23.1 .1.1 .11 11 1.201 .201 .201 .2015 55 5 AT THE ADDRESS MENTIONED IN AT THE ADDRESS MENTIONED IN AT THE ADDRESS MENTIONED IN AT THE ADDRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10 FORM NO. 36 VIDE COLUMN NO. 10 FORM NO. 36 VIDE COLUMN NO. 10 FORM NO. 36 VIDE COLUMN NO. 10. . . . 3. 3.3. 3. ON ON ON ON 23 2323 23.1 .1.1 .11 11 1.201 .201 .201 .2015 55 5, NEITHER THE ASSESSEE NOR , NEITHER THE ASSESSEE NOR , NEITHER THE ASSESSEE NOR , NEITHER THE ASSESSEE NOR ITS ITS ITS ITS AUTHORISED AUTHORISED AUTHORISED AUTHORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT F ILED ANY APPLICATION REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT F ILED ANY APPLICATION REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT F ILED ANY APPLICATION REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT F ILED ANY APPLICATION FOR ADJOURNMENT FOR ADJOURNMENT FOR ADJOURNMENT FOR ADJOURNMENT IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTER ESTED IN IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERE STED IN IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERE STED IN IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERE STED IN PROSECUTION OF PROSECUTION OF PROSECUTION OF PROSECUTION OF ITS ITS ITS ITS APPEAL. APPEAL. APPEAL. APPEAL. ITA NO.535/DEL/2013 2 4 44 4. .. . HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLL OWING VARIOUS HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLO WING VARIOUS HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLO WING VARIOUS HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLO WING VARIOUS DECISION DECISION DECISION DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA S OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA S OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA S OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H HIGH COURTS LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H HIGH COURTS LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H HIGH COURTS LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H HIGH COURTS DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT ; 223 ITR 480 (MP), DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT ; 223 ITR 480 (MP), DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT ; 223 ITR 480 (MP), DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT ; 223 ITR 480 (MP), WE TREAT TH WE TREAT TH WE TREAT TH WE TREAT THIS IS IS IS APPEAL AS UNADMITTED AND DISMISS T APPEAL AS UNADMITTED AND DISMISS T APPEAL AS UNADMITTED AND DISMISS T APPEAL AS UNADMITTED AND DISMISS THE SAME. HE SAME. HE SAME. HE SAME. WE MAY LIKE WE MAY LIKE WE MAY LIKE WE MAY LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAI NS THE REASONS FOR NON TO CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAI NS THE REASONS FOR NON TO CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAI NS THE REASONS FOR NON TO CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAI NS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MA TTER MAY BE RECALLED APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MA TTER MAY BE RECALLED APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MA TTER MAY BE RECALLED APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MA TTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 5 55 5. .. . AS A RESULT, AS A RESULT, AS A RESULT, AS A RESULT, THE A THE A THE A THE APPEAL OF THE ASSES PPEAL OF THE ASSES PPEAL OF THE ASSES PPEAL OF THE ASSESSEE SEE SEE SEE IS IS IS IS DISMISSED IN LIMINE. DISMISSED IN LIMINE. DISMISSED IN LIMINE. DISMISSED IN LIMINE. 6 66 6. .. . ORDER PRONOUNCED IN THE OPEN COURT ON ORDER PRONOUNCED IN THE OPEN COURT ON ORDER PRONOUNCED IN THE OPEN COURT ON ORDER PRONOUNCED IN THE OPEN COURT ON 23 2323 23. .. .11 1111 11.2015 .2015 .2015 .2015. . . . S SS SD DD D/ // /- -- - S SS SD DD D/ // /- -- - [ [[ [PRASHANT MAHARISHI PRASHANT MAHARISHI PRASHANT MAHARISHI PRASHANT MAHARISHI] ] ] ] [ [[ [H.S. SIDHU H.S. SIDHU H.S. SIDHU H.S. SIDHU] ]] ] ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR DATE: 23.11.2015 COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES ITA NO.535/DEL/2013 3