M/s. J Mitra & Bros, New Delhi V. ACIT, New Delhi

ITA 5661/DEL/2014

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5212 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 20-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NAIN SOIN KAPIL

Judgement Text

M/S. J. MITRA& BROS V. ACIT 33(1) NEW DELHI /I.T.A. NO.5661/DEL/2014/A.Y.10-11PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHDNEW DELHI BEFORE SHRIK. NARASIMHA CHARY, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER I.T.A. NO.5661/DEL/2014: ASSESSMENT YEAR:2010-11 M/S. J. MITRA& BROS, 20 DOUBLE STORY MARKET, NEW RAJENDER NAGAR DELHI-110060 PAN:AAFJ0083C VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 33(1) NEW DELHI APPELLANT RESPONDENT ASSESSEE BY NONE REVENUE BY SMT. NAIN SOIN KAPIL, SR. D.R. DATE OF HEARING 06.02.2019 DATE OF PRONOUNCEMENT 06.02.2019 ORDER PER O. P. MEENA, AM 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-XXVI,NEW DELHI (IN SHORT THE C IT (A)) DATED 28.07.2014 PERTAINING TO ASSESSMENT YEAR 2010-11, WHICH IN TURN HAS ARISEN F ROM THE ASSESSMENT ORDER PASSED UNDER SECTION 143 (3) DTD. 26.03.2013 OF INCOME TAX ACT,1 961 (IN SHORT THE ACT) BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 33, NEW DELHI (I N SHORT THE AO). 2. DURING HEARING OF THIS APPEAL, NOBODY IS PRESENT FO R THE ASSESSEE WHEREAS THE LD. SR. D.R. IS PRESENT FOR THE REVENUE. THE CASE WAS FIXED FOR HEARING ON 25.07.2018. ON THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSESSEE, THE CASE W AS ADJOURNED FOR 25.10.2018. THEREAFTER, AS THE BENCH WAS NOT FUNCTIONING, IT WAS FIXED FOR 0 6.02.2019 AND THE ASSESSEE WAS INFORMED BY THE REGISTRY. HOWEVER, ON THE GIVEN DATE, AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR IS ANY APPLICATION FILED FOR SE EKING ADJOURNMENT. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED TO PURSUING WITH HIS APP EAL. THEREFORE, IN VIEW OF THE DECISION OF HON`BLE SUPREME COURT IN THE CASE OF CIT V. B. N. B HATTACHARJEE & OTHERS 118 ITR 461(SC) AND THE HON`BLE MADHYA PRADESH HIGH COURT IN THE C ASE OF ESTATE OF LATE TUKOJIRAO HOLKAR V. M/S. J. MITRA& BROS V. ACIT 33(1) NEW DELHI /I.T.A. NO.5661/DEL/2014/A.Y.10-11PAGE 2 OF 2 CWT, 223 ITR 480 (M.P.) AND THE DECISION OF TRIBUNA L IN THE CASE OF CIT V. MULTIPLAN INDIA LTD., 38 ITD 320 (DEL), WE DISMISS THE APPEAL OF TH E ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICATIO N BEFORE THIS TRIBUNAL FOR RESTORATION OF HIS APPEAL AND HEARING ON MERITS BY SHOWING REAS ONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO S ATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER FOR HEARING ON ME RITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED IN LIMINE FOR NON-PROSECUTION. 5. THE ORDER PRONOUNCED IN THE OPEN COURT ON 06.02.201 9. SD/- SD/- (K.NARSIMHA CHARAY) (O.P.MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER NEW DELHI: DATED: 06 FEBRUARY, 2019/OPM COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A) / ITAT (DR)/GUARD FILE OF ITAT. BY ORDER ASSISTANT REGISTRAR, NEW DELHI STANDARD PREPARATION & DELIVERY OF ORDERS IN THE IT AT 1 DATE OF DICTATION 06.02.2019 2 DRAFT PLACED BEFORE THE AUTHOR 06.02.2019 3 DRAFT PROPOSED & PLACED BEFORE SECOND MEMBER 4 DRAFT DISCUSSED/ APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO SR. PS /PS 6 KEPT FOR PRONOUNCEMENT ON 7 DATE OF UPLOADING ORDER ON THE WEB SITE 8 FILE SENT TO BENCH CLERK 9 DATE ON WHICH THE FILE GOES TO THE A.R. FOR SIGNATU RE ON THE ORDER 10 DATE ON WHICH FILE GOES TO HEAD CLERK 11 DATE OF DISPATCH OF ORDER