M/s. Ravi Gem & Jewellery Exports Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 5655/DEL/2014

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 4175 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 20-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.5655/DEL/2014 ASSESSMENT YEAR : 2010-11 RAVI GEM & JEWELLERY EXPORTS PVT. LTD., 94, KAILASH HILLS, LANE NO.7, NEW DELHI. VS. ITO, WARD- 15(3), NEW DELHI. PAN : AAACR4347N (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI ATIQ AHMAD, SR.DR DATE OF HEARING : 04-01-2018 DATE OF PRONOUNCEMENT : 04-01-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 12.08.2014 OF CIT(A)- XVIII, NEW DELHI RELATING TO ASSESSMENT YEAR 2010-11. 2. A PERUSAL OF THE ORDER-SHEET ENTRIES SHOW THAT T HE ASSESSEE IS NOT APPEARING ON THE VARIOUS DATES OF HEARING. THE NOT ICES OF HEARING ISSUED BY THE REGISTRY THROUGH REGISTERED POST HAVE RETURNED UNSE RVED TWICE BY THE POSTAL AUTHORITIES WITH THE REMARK NO SUCH PERSON. THE ASSESSEE HAS NOT TAKEN ANY STEPS TO INTIMATE THE CHANGE OF ADDRESS, IF ANY. T HIS TYPE OF ATTITUDE ON THE PART OF THE ASSESSEE SHOWS THAT THE ASSESSEE IS NOT INTE RESTED IN PROSECUTING THE 2 ITA NO.5655/DEL/2014 APPEAL FILED BY IT. THEREFORE, FOLLOWING THE DECIS ION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) (P) LTD. REPORTED IN 38 ITD 32 0 AND THE DECISION OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LA TE TUKOJIRAO HOLKAR REPORTED IN 223 ITR 480 (MP), THE APPEAL FILED BY T HE ASSESSEE IS DISMISSED IN- LIMINE. HOWEVER, IF THE ASSESSEE THROUGH PROPER AP PLICATION CAN SATISFY THE BENCH FOR SUCH NON-APPEARANCE ON THE DATE OF HEARIN G, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THE ORDER. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 04 TH JANUARY, 2018. SD/- SD/- (SUCHITRA KAMBLE) (R. K. P ANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 04-01-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI