GE Nuovo Pignone SPA, Gurgaon V. ACIT (International Taxation), New Delhi

ITA 633/DEL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2906 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 03-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHAFALI SWAROOP

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES E : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA.NO.633/DEL./2015 ASSESSMENT YEAR 2012-2013 M/S. NIRALA DEVELOPERS PVT. LTD., 1113, KAILASH BUILDING, 26-K.G. MARG, NEW DELHI 110 001. PAN AACCN0173C VS THE DCIT, CENTRAL CIRCLE, NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : MS. SHAFALI SWAROOP, CIT - DR DATE OF HEARING : 0 7 .03.2018 DATE OF PRONOUNCEMENT : 0 7 .03.2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-XXVI, NEW DELHI, DATED 10 TH DECEMBER, 2014, FOR THE A.Y. 2012-2013. 2 ITA.NO.633/DEL./2015 M/S. NIRALA DEVELOPERS PVT. LTD., NEW DELHI. 2. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEAR ING THROUGH REGISTERED POST. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL OF ASSESSEE. T HE APPEAL OF ASSESSEE, IS, THEREFORE, LIABLE TO BE DISMISSED. 3. IN VIEW OF THE ABOVE AND HAVING REGARD TO RULE 19(2) OF INCOME TAX APPELLATE TRIBUNAL RULES AND FOLLOWIN G VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD., 38 ITD 320 (DEL.); HONBLE MA DHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE O F LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (MP), AND ALSO THE DECISION OF HON'BLE SUPREME COURT IN THE CASE OF CI T VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-47 8) WHEREIN THEIR LORDSHIPS HELD THAT THE APPEAL DOES N OT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY P URSUING THE SAME, THE APPEAL OF THE ASSESSEE IS DISMISSED AS UN -ADMITTED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMIS SED. 3 ITA.NO.633/DEL./2015 M/S. NIRALA DEVELOPERS PVT. LTD., NEW DELHI. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (WASEEM AHMED) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 07 TH MARCH, 2018 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT E BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.