Marine Logistics Solutions Llc, Dehradun V. ADIT, Dehradun

ITA 5939/DEL/2010

• Counselvise Citation: 593920114 RSA 2010
• Duration Of Justice: 1 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 07-03-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 27-12-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEV JYOTI DASS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI R.P. TOLANI AND SHRI K.D. RANJAN ITA NO. 5939/DEL/2010 ASSTT. YR: 2007-08 MARINE LOGISTICS SOLUTIONS LLC VS. ADDL. DIRECTOR OF INCOME-TAX, C/O HEMANT ARORA & CO., INTERNATIONAL TAXATION, 1, TYAGI ROAD, DEHRADUN. DEHRADUN. PAN/GIR NO. AAECM6941K (APPELLANT ) ( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SH. DEV JYOTI DASS CIT(DR) O R D E R PER R.P. TOLANI, J.M : THIS IS ASSESSEES APPEAL AGAINST THE DIRECTION D ATED 20-9-2010, PASSED BY THE DRP-II, NEW DELHI, RELATING TO A.Y. 2007-08. 2. NONE PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE AT THE HEARING FIXED FOR 07-03- 2012 DESPITE ISSUE OF NOTICE FOR HEARING THROUGH RE GISTERED POST. THE POSTAL ENVELOPE CONTAINING THE NOTICE OF HEARING HAS NOT BEEN RETUR NED UNSERVED. THUS, IT CAN SAFELY BE PRESUMED THAT ASSESSEE HAS BEEN SERVED WITH NOTICE OF HEARING. NO REQUEST FOR ADJOURNMENT OF HEARING HAS BEEN RECEIVED FROM ASSES SEE. IT GIVES AN IMPRESSION THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS APPEAL. WE, THEREFORE, HAVE NO OPTION BUT TO DISMISS THE APPEAL PREFERRED BY THE ASSESSEE, PLACI NG RELIANCE ON THE RATIO OF DECISIONS IN THE FOLLOWING CASES: CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL .); AND LATE TUKOJI RAO HOLKAR 223 ITR 480 (MP). 3. ASSESSEES APPEAL STANDS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 07-03-2012. ( K.D. RANJAN ) ( R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 07-03-2012. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR