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ITA 6360/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 4245 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 13-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH B, NEW DELHI BEFORE : SHRI H.S. SIDHU., JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 6360/DEL./2016 ASSESSMENT YEARS: 2002-03 FOCUS EXPORTS PVT. LTD., 64, M - BLOCK COMMERCIAL COMPLEX, GREATER KAILASH PART-II, DELHI. PAN-AAACF5666P (APPELLANT) VS. INCOME - TAX OFFICER, WARD 9(3), NEW DELHI. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY MS. ASHIMA NEB, SR. DR ORDER PER T.S. KAPOOR, A.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. CIT(A)-3, NEW DELHI DATED 06.10.2016 FOR THE ASSESS MENT YEAR 2002-03. 2. NONE IS PRESENT ON BEHALF OF THE ASSESSEE DESPIT E PROPER NOTICE WAS SENT TO THE ASSESSEE THROUGH REGISTERED POST. NO WRITTE N REQUEST OF THE ASSESSEE FOR ADJOURNMENT IS RECEIVED ON RECORD. THE REGISTRY HAS ALSO REPORTED A DEFECT IN THIS APPEAL REGARDING DEFICIT COURT FEE BY RS.95 00/-, WHICH ALSO DOES NOT STAND REMOVED BY THE ASSESSEE. IT, THEREFORE, APPEA RS THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING ITS APPEAL. THEREFOR E, THE APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED IN LIMINE FOR WANT OF PROSECUTION IN VIEW OF THE ORDERS OF TRIBUNAL IN CIT VS. MULTI PLAN INDIA (P) LTD., 38 ITD 320 (DEL.) DATE OF HEARING 0 3 .01.2018 DATE OF PRONOUNCEMENT 0 3 .01.2018 ITA NO. 6360/DEL./2016 2 AND OF M.P. HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. SO BY RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE DECISIONS CITED ABOVE, WE DISMISS THIS APPEAL FOR NON-PROSECUTION AND AS D EFECTIVE, WITH LIBERTY TO ASSESSEE THAT HE MAY, IF SO ADVISED, MOVE APPLICATI ON TO RECALL THIS ORDER AND TO REMOVE THE DEFECT, AS NOTED ABOVE, ON SATISFYING THE TRIBUNAL WITH THE SUFFICIENT CAUSE WHICH PREVENTED HIM TO APPEAR ON T HE DATE OF HEARING. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 03.01.2018 . SD/- SD/- (H.S. SIDHU) (T.S. KAPOO R) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 03.01.2018 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI