M/s. Cane Development Council, Mansoorpur, Uttar Pradesh V. DCIT, Muzaffarnagar

ITA 6109/DEL/2014

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9097 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 20-06-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 10-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH D : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI A.N.MISSHRA, ACCOUNTANT MEMBER ITA NO.6109/DEL./2014 (ASSESSMENT YEAR : 2011-12) CANE DEVELOPMENT COUNCIL, VS. DCIT MANSOORPUR , C/O. DS KOHLI, ADV. CIRCLE-1 F-06, 1 ST FLOOR, NARAYAN TOWER, GANDHI LANE, GOLGHAR GORAKHPUR UTTAR PRADESH MUZAFFARNAGAR PAN : AAALC0282C (APPELLANT) (RESPONDENT) ASSESSED BY : NONE REVENUE BY : MS. ASHIMA NEB, SR. DR DATE OF HEARING : 13.12.2018 DATE OF ORDER : 13.12.2018 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : THE APPELLANT, CANE DEVELOPMENT COUNCIL, MANSOORPUR BY FILING THE PRESENT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATED 25/06/2014 PASSED BY LD. CIT(A), MUZAFFARNAGA R QUA THE ASSESSMENT YEAR 2011-12. 2. IN THE AFORESAID APPEAL, NOTICE WAS SENT THROUGH RPAD TO THE ASSESSEE FOR HEARING ON 17/09/2018 AND THE CASE WAS ADJOURNED TO 13/12/2018. THE NEXT DATE OF HEARING I.E. 13/12/ 2018 WAS INFORMED ITA NO. 6109/DEL./2014 2 TO BOTH THE PARTIES IN THE OPEN COURT, BUT THE APPE LLANT HAS NOT PREFERRED TO PUT IN HIS APPEARANCE HIMSELF OR THROU GH HIS AUTHORIZED REPRESENTATIVE NOR SENT ANY REQUEST FOR ADJOURNMENT . SO, IT IS APPARENT ON RECORD THAT THE APPELLANT IS NOT INTERESTED IN P ROSECUTION OF THE PRESENT APPEAL. 3. KEEPING IN VIEW THE LEGAL POSITION THAT MERE IS SUANCE OF NOTICE DOES NOT AMOUNT TO ADMISSION OF APPEAL AND THIS ISS UE HAS BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CASE OF CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.), THE PRESENT AP PEAL IS HEREBY DISMISSED FOR WANT OF PROSECUTION WITH LIBERTY TO T HE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMON STRATE THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FROM PUTTING HIS APPE ARANCE AT THE TIME OF HEARING. 4. IN VIEW OF ABOVE, APPEAL FILED BY ASSESSEE IS DI SMISSED AS UNADMITTED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON THIS 13 TH DAY OF DECEMBER, 2018. SD/- SD/- (A.N.MISSHRA) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 13 TH DAY OF NOVEMBER, 2018 BR COPY FORWARDED TO: 1.APPELLANT ITA NO. 6109/DEL./2014 3 2.RESPONDENT 3.CIT 4.CIT 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI. DATE OF DICTATION 13.12.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 13.12.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER