M/s. Shah Publication (P) Ltd., Muzaffarnagar V. ACIT, Muzaffarnagar

ITA 591/DEL/2010

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3359 (ITAT-DELHI)
• Duration Of Justice: 7 year(s) 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 26-04-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 08-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH - G, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO. 591/DEL/2010 AY: 2006-07 SHAH PUBLICATION (P) LTD. VS. ACIT MEERUT ROAD CIRCLE 2 (1) MUZAFFARNAGAR MUZAFFARNAGAR PAN AAFCS1153C (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI NIRAJ BANSAL, SR. DR PER ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ORDER THIS APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF LD.CIT(A)- MUZAFFARNAGAR DT. 19.11.2009 FOR THE ASS ESSMENT YEAR 2006- 07 CONFIRMING AN ASSESSMENT ORDER U/S 143(3) OF THE INCOME TAX ACT, 1961. HOWEVER, AT THE TIME OF HEARING NO ONE WAS P RESENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER. DESPITE THE SAME, IN THE SECOND ROUND ALSO NO ONE WAS PRESENT. 2. A PERUSAL OF THE RECORD SHOWS THAT THE DATE OF H EARING WAS INTIMATED TO THE ASSESSEE. DESPITE THE SAME NEITHE R ANYONE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVE D. FROM THE ABOVE IT IS EVIDENT THAT THE ASSESSEE IS NOT INTERESTED I N PROSECUTION OF APPEAL. SHRI NIRAJ BANSAL,SR. DR APPEARED FOR THE REVENUE. ITA NO. 591/DEL/2010 PAGE 2 OF 2 3. CONSIDERING THE FACTS AND KEEPING IN VIEW THE PR OVISIONS OF ORDER V RULE 19A OF THE INCOME-TAX APPELLATE TRIBUNAL RUL ES, AS WERE CONSIDERED IN THE CASES 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 OR DER AND EXPLAINING THE REASONS FOR NON-COMPLIANCE ETC. AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS ETC., THEN THIS ORDER MAY BE RECALLED. 4. THIS DECISION WAS ORALLY PRONOUNCED IN THE OPEN COURT ON THE DATE OF HEARING ITSELF I.E. ON 26 TH APRIL, 2017. THIS WRITTEN ORDER IS PRONOUNCED IN OPEN COURT ON 27.4.2017. SD/- SD/- (H.S. SIDHU ) ( ANADEE NATH MISSHRA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 27.4.2017 *VEENA* COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. PRINCIPAL CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR