M/s. Rajat Export Import (I) Private Limited, New Delhi V. ITO, New Delhi

ITA 5482/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4599 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 09-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PARAMITA TRIPATHY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.5482/DEL./2014 (ASSESSMENT YEAR : 2010-11) M/S. RAJAT EXPORT IMPORT (I) PVT. LTD., VS. ITO, A 134, BASEMENT, ARJUN NAGAR, WARD 15 (2), KOTLA MUBARAKPUR, NEW DELHI. NEW DELHI 110 003. (PAN : AAACR0366B) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SMT. PARAMITA TRIPATHY, CIT DR DATE OF HEARING : 19.09.2017 DATE OF ORDER : 19.09.2017 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : THE APPELLANT, M/S. RAJAT EXPORT IMPORT (I) PVT. LT D., BY FILING THE PRESENT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATED 15.07.2014 PASSED BY THE COMMISSIONER OF INCO ME-TAX- XVIII, NEW DELHI QUA THE ASSESSMENT YEAR 2010-11. 2. IN THE AFORESAID APPEAL, NOTICE WAS SENT TO THE ASSESSEE FOR HEARING ON 19.09.2017 BUT THE APPELLANT HAS NOT PRE FERRED TO PUT IN HIS APPEARANCE HIMSELF OR THROUGH HIS AUTHORIZED RE PRESENTATIVE NOR ITA NO.5482/DEL./2014 2 SENT ANY REQUEST FOR ADJOURNMENT. SO, IT IS APPARE NT ON RECORD THAT THE APPELLANT IS NOT INTERESTED IN PROSECUTION OF T HE PRESENT APPEAL. 3. KEEPING IN VIEW THE LEGAL POSITION THAT MERE ISS UANCE OF NOTICE DOES NOT AMOUNT TO ADMISSION OF APPEAL AND T HIS ISSUE HAS BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CASE O F CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.), THE PRESENT APPEAL IS HEREBY DISMISSED FOR WANT OF PROSECUTION WITH LIBER TY TO THE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMONSTRATE THAT HE WAS PREVENTED BY SUFFICIENT CAU SE FROM PUTTING HIS APPEARANCE AT THE TIME OF HEARING. 4. IN VIEW OF ABOVE, APPEAL FILED BY ASSESSEE IS D ISMISSED AS UNADMITTED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON THIS 19 TH DAY OF SEPTEMBER, 2017. SD/- SD/- (N.K. SAINI) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 19 TH DAY OF SEPTEMBER, 2017 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT (A)-XVIII, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.