M/s Sameer Sales Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 5376/DEL/2013

• Counselvise Citation: 537620114 RSA 2013
• Duration Of Justice: 2 year(s) 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 05-11-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 03-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH G GG G : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND AND AND SHRI ABY T. VARKEY SHRI ABY T. VARKEY SHRI ABY T. VARKEY SHRI ABY T. VARKEY, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 5376/DEL/2013 5376/DEL/2013 5376/DEL/2013 5376/DEL/2013 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2008 2008 2008 2008 - -- - 09 0909 09 M/S SAMEER SALES PRIVATE M/S SAMEER SALES PRIVATE M/S SAMEER SALES PRIVATE M/S SAMEER SALES PRIVATE LIMITED, LIMITED, LIMITED, LIMITED, 122, FIRST FLOOR, 122, FIRST FLOOR, 122, FIRST FLOOR, 122, FIRST FLOOR, TRI TRITRI TRIBHUVAN COMPLEX, BHUVAN COMPLEX, BHUVAN COMPLEX, BHUVAN COMPLEX, ISHWAR NAGAR, MATHURA ROAD, ISHWAR NAGAR, MATHURA ROAD, ISHWAR NAGAR, MATHURA ROAD, ISHWAR NAGAR, MATHURA ROAD, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 065. 110 065. 110 065. 110 065. PAN : AAACS2635Q. PAN : AAACS2635Q. PAN : AAACS2635Q. PAN : AAACS2635Q. VS. VS. VS. VS. DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -7(1), 7(1), 7(1), 7(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SMT. SUNITA KEJRIWAL, CIT - DR. DATE OF HEARING : 05.11.2015 05.11.2015 05.11.2015 05.11.2015 DATE OF PRONOUNCEMENT : 17.11.2015 17.11.2015 17.11.2015 17.11.2015 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP : :: :- -- - THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2008-09 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-X, NEW DELHI DATED 22 ND JULY, 2013. 2. AT THE TIME OF HEARING BEFORE US, NEITHER ANYBOD Y APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY REQUEST FO R ADJOURNMENT. THE NOTICE OF HEARING WAS DULY SENT TO THE ASSESSEE WELL IN ADVANCE BY REGISTERED POST WHICH HAS NOT COME BACK UNSERVED AN D IS DEEMED TO HAVE BEEN SERVED. ON 1 ST APRIL, 2014 ALSO WHEN THE CASE WAS LISTED FOR HEARING, NOBODY ATTENDED ON BEHALF OF THE ASSESSEE. ON THE LAST OCCASION ALSO I.E. ON 31 ST DECEMBER, 2014, THE MATTER WAS ADJOURNED AT THE WRITTEN REQUEST OF THE ASSESSEE. ITA-5376/DEL/2013 2 3. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. WHILE T AKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD. [1991] 38 ITD 3 20 (DELHI). ACCORDINGLY, WE DISMISS THE ASSESSEES APPEAL IN LIMINE . 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON 17.11.2015 . SD/- SD/- (ABY T. VARKEY (ABY T. VARKEY (ABY T. VARKEY (ABY T. VARKEY ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : M/S SAMEER SALES PRIVATE LIMITED , M/S SAMEER SALES PRIVATE LIMITED, M/S SAMEER SALES PRIVATE LIMITED, M/S SAMEER SALES PRIVATE LIMITED, 122, FIRST FLOOR, TRIBHUVAN COMPLEX, 122, FIRST FLOOR, TRIBHUVAN COMPLEX, 122, FIRST FLOOR, TRIBHUVAN COMPLEX, 122, FIRST FLOOR, TRIBHUVAN COMPLEX, ISHWAR NAGAR, MATHUR ISHWAR NAGAR, MATHUR ISHWAR NAGAR, MATHUR ISHWAR NAGAR, MATHURA ROAD, A ROAD, A ROAD, A ROAD, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 065. 110 065. 110 065. 110 065. 2. RESPONDENT : DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -7(1), NEW DELHI. 7(1), NEW DELHI. 7(1), NEW DELHI. 7(1), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR