M/s. Indian Society for Cultural Cooperation and Friendship, New Delhi V. CIT-XI, New Delhi

ITA 5441/DEL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3813 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 13-08-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 02-12-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: I NEW DELHI BEFORE SHRI G.E. VEERABHADRAPPA, VICE PRESIDENT AND SMT. DIVA SINGH, JUDICIAL MEMBER I.T.A NO. 5441/DEL/10 ASSTT. YEAR 2005-06 M/S. INDIAN SOCIETY FOR CULTURAL COOPERATION AND FRIENDSHIP 7, TANSEN MARG, NEW DELHI. VS. CIT-XI, C.R. BUILDING, DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SMT. SHYAMA S. BANSIA, CIT DR ORDER PER DIVA SINGH, JM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 12.8.2009 OF CIT XI NEW DELHI PERTAINING TO 2005-06 ASSTT. YEAR. 2. NO ONE WAS PRESENT AT THE TIME OF HEARING ON BEH ALF OF THE ASSESSEE NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIV ED. IT IS ALSO SEEN FROM A PERUSAL OF THE RECORD THAT IN THE PRESENT A PPEAL THERE IS A DELAY ITA NO. 5441/DEL/10 ASSTT. YEAR 2005-06 2 OF 409 DAYS, THE SAME ALSO IS NOT EXPLAINED BEFOR E US. ACCORDINGLY, IN THE PECULIAR FACTS AND CIRCUMSTANCES, WE HAVE NO AL TERNATIVE BUT TO DISMISS THE PRESENT APPEAL FOR NON PROSECUTION AFTE R HEARING THE LD. DR WHO ARGUED THAT THE DELAY DOES NOT DESERVE TO BE CO NCLUDED. 3. CONSIDERING THE FACTS AND KEEPING IN VIEW THE PR OVISIONS OF ORDER V RULE 19A OF THE INCOME TAX APPELLATE TRIBUNAL RULES , AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL), AND LATE TUKOJI RAO HOLKAR, 223 ITR 480 (MP) , WE DISMISS THIS APPEAL FILED BY THE ASSESSEE. THE ASSESSEE, IF SO A DVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER AND EXPLAINING THE REASONS FOR NON-COMPLIANCE ETC. AND IF THE BENC H IS SO SATISFIED ABOUT THE REASONS ETC., THEN THIS ORDER SHALL BE RE CALLED. 4. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT A T THE TIME OF HEARING ITSELF. IN THE RESULT, THE APPEAL IS DISMISSED. SD/- SD/- [G.E.VEERABHADRAPPA] [DIVA SINGH] VICE PRESIDENT JUDICIAL MEMBER DATED: 13.6.2011. VEENA COPY FORWARDED TO: - 1. APPELLANT ITA NO. 5441/DEL/10 ASSTT. YEAR 2005-06 3 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT