Manipuri Power Transmission Pvt. Ltd., Gurgaon V. ITO, Gurgaon

ITA 6004/DEL/2016

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3213 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 24-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAKSHI VIMAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NOS. 6003 & 6004/DEL/2016 ASSESSMENT YEARS: 2012-13 & 2013-14 MANIPURI POWER TRANSMISSION PRIVATE LIMITED, 1 ST FLOOR, SPLENDOR TRADE TOWER, SECTOR-65, GOLF COURSE EXTENSION ROAD, GURGAON-122018 (PAN: AAGCM8229E) VS. INCOME TAX OFFICER, WARD 2(4), GURGAON VANIJYA NIKUNJ, 6 TH FLOOR, UDYOG VIHAR, PHASE-V, GURGAON APPELLANT RESPONDENT ASSESSEE BY NONE REVENUE BY MS. RAKSHI VIMAL, SR. DR. ORDER PER H.S. SIDHU, JM THESE APPEALS FILED BY THE ASSESSEE ON 24.11.2016 AGAINST THE COMMON IMPUGNED ORDER DATED 08.09.2016 PASSED BY THE L D. CIT(APPEALS)-1, GURGAON IN RELATION TO ASSESSMENT YEARS 2012-13 & 2013-14. SINCE COMMON IMPUGNED ORDER HAS BEEN PASSED BY THE LD. CIT(A), THEREFORE, WE HEARD THE APPEALS TOGETHER AN D ARE BEING DISPOSED OF BY THIS COMMON ORDER, BY DEALING WITH ITA NO. 6003 /DEL/2016 (AY 2012- 13). 2. IN THESE CASES, NOTICE OF HEARING TO THE ASSESSEE WERE SE NT BY THE REGISTERED AD POST ON 28.8.2019 FOR APPEARANCE ON 16.1 0.2019, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. ON 16.10.2019 THE BENCH DIRECTED THE REGISTRY TO ISSUE DEFECT MEMO AND NOTICE FOR HEARING TO THE ASSESSEE BY 2 RPAD FOR 03.12.2019. BUT ON 03.12.2019 ASSESSEE, NOR I TS AUTHORIZED REPRESENTATIVE APPEARED TO PROSECUTE THE MATTER IN DI SPUTE, NOR FILED ANY APPLICATION FOR ADJOURNMENT AND ALSO NOT RECTIFIED THE DEFECT. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND TH E ISSUE INVOLVED IN THE PRESENT APPEAL, WE ARE OF THE VIEW T HAT NO USEFUL PURPOSE WOULD BE SERVED TO ISSUE NOTICE AGAIN AND AGAIN TO THE ASSESSEE, THEREFORE, WE ARE DECIDING THE PRESENT APPEALS EXPARTE QUA ASSESSEE, AFTER HEARING THE LD. DR AND PERUSING THE RECORDS. 3. WE HAVE ALSO NOTICED THAT ASSESSEE FILED THE APPEAL O N 24.11.2016 AND DEFECT MEMO WAS ISSUED TO THE ASSESSEE FOR FILING THE ORIGINAL GROUND OF APPEAL RAISED BY THE ASSESSEE BEFORE THE ITAT WHICH WA S NOT FILED TILL DATE. THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE ARE N OT AVAILABLE WITH BOTH THE MEMBERS. HOWEVER, LD. DR ALSO POINTED OUT THA T ASSESSEE HAS NOT FILED ANY GROUND OF APPEAL MEANING THEREBY THAT ASSESSE E HAS NOT FILED ANY GROUND OF APPEAL AS REQUIRED UNDER THE PROVISIONS OF THE ACT. THEREFORE, WE ARE OF THE VIEW THAT THE APPEAL OF THE ASSESSEE IS DE FECTIVE AND IS DISMISSED AS SUCH. 4. FOLLOWING THE CONSISTENT VIEW TAKEN IN ITA NO. 6003 /DEL/2016 (AY 2012-13), AS AFORESAID, THE ITA NO. 6004/DEL/2016 (AY 2013-14) ALSO STAND DISMISSED. 5. IN THE INTEREST OF JUSTICE, WE ARE GIVING LIBERTY T O THE ASSESSEE, IF SO ADVISED, ASSESSEE CAN MOVE APPLICATION FOR RECALLING THIS ORDER AND ESTABLISH SUFFICIENT CAUSE FOR NON-APPEARANCE BEFORE THE BENCH AND ALSO ENSURE THAT THE ASSESSEE HAS RECTIFIED THE DEFECT BY FILI NG THE ORIGINAL GROUNDS OF APPEAL OF TWO SETS FOR THE BENCH AND ONE SET FOR THE DEPARTMENT, THEN THE PLEA OF THE ASSESSEE WILL BE CONSIDE RED AS PER THE PROVISIONS OF SECTION 254(2) OF THE ACT. 3 6. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED IN THE AFORESAID MANNER. ORDER PRONOUNCED ON 04/12/2019. SD/- SD/- (ANADEE NATH MISSHRA) (H.S. SIDH U) ACCOUNTANT MEMBER JUDICI AL MEMBER DATED: 04/12/2019 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI