Inaxio Gmbh & Co., Bangalore V. ADIT, New Delhi

ITA 5434/DEL/2011

• Counselvise Citation: 543420114 RSA 2011
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 15-02-2012
• Assessment Year: 2008-2009
• Appeal Filed On: 05-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M L MEENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: C BENCH ,NE W DELHI (BEFORE S/SHRI SHRI R.P.TOLANI ,JM & A.N.PAHUJA, AM ) ITA NO. 5434/DEL/2011 ASSTT. YEAR:- 2008-09 M/S INAXIO GMBH & CO.KG., CONRADIN-KREUTZERSTR STR. 44, D-78333 STOCKACH,GERMANY, C/O MR. SATISH P CHANDRA, GLOBAL TECH PARK,4 TH FLOOR, CONCORDE BLOCK, UB CITY,24,VITTAL MALYA ROAD,BANGLORE [PAN:AACCI2380N] VS ADIT,CIRCLE -1(2), INTERNATIONAL TAXATION, NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI. M.L.MEENA, DR DATE OF HEARING:- 15-02-2012 DATE OF PRONOUNCEMENT:- 15-02-2012 O R D E R A.N. PAHUJA: THIS APPEAL FILED ON 5.12.2011 BY THE ASSESSEE AGAINST AN ORDER DATED 3-10-2011 OF THE ASSESSING OFFICER [AO IN SHORT] IN TERMS OF DIRECTIONS CONTAINED IN ORDER DATED 19.9.2011 OF TH E DISPUTE RESOLUTION PANEL-1 (DRP),NEW DELHI U/S 144C OF THE INCOME-TAX ACT,1961 [HEREINAFTER REFERRED TO AS THE ACT], RAISES VARIOUS GROUNDS RELATING TO CH ARGEABILITY OF INCOME OF THE ASSESSEE TO TAX. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHE N THE APPEAL WAS CALLED FOR HEARING NOR ANY REQUEST FOR ADJOURNMENT WAS FILED. IN THESE CIRCUMSTANCES, IT , THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERES TED IN PURSUING THIS APPEAL. ACCORDINGLY, FOLLOWING THE DECISION OF THE DELHI BE NCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) PVT. LTD. VS CIT [38 ITD 320] (DEL) AND THE DECISION OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ES TATE OF LATE TUKOJIRAO ITA NO.5434/DEL/2011 2 HOLKAR VS CWT [(1996) 223 ITR 480 (MP)], THIS APPEA L FILED BY THE ASSESSEE IS DISMISSED, IN LIMINE. SD/- SD/- (R.P.TOLANI) JUDICIAL MEMBER (A.N. PAHUJA) ACCOUNTANT MEMBER NEW DELHI COPY OF THE ORDER FORWARDED TO : THE ASSESSEE/ADIT CIRCLE-1(2) , INTERNATIONAL TAXATION,NEW DELHI / THE DIT,INTERNATIONAL TAXATION,NEW DELHI/ DRP-1, NEW DE LHI/DR/ GUARD FILE BY ORDER DEPUTY REGISTRAR OF ITAT, NEW DELHI BENCH