M/s Cross Road Estate Pvt. Ltd., New Delhi V. JCIT (TDS), New Delhi

ITA 6450/DEL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4650 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 04-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME - TAX APPELLATE TRIBUNAL, DELHI BENCH C , NEW DELHI BEFORE : SHRI H.S. SIDHU , JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 6450 & 6451/DEL./2015 ASSESSMENT YEAR S : 2007 - 08 & 2008 - 09 M/S. CROSS ROAD ESTATE PVT. LTD., C/O BGJC & ASSOCIATES, RAJ TOWER, G - 1, ALAKNANDA COMMUNITY CENTRE, NEW DELHI. PAN AACCC5208R (APPELLANT) VS. J.C.I.T. (TDS), NEW DELHI. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. ARUN KUMAR YADAV, SR. DR ORDER PER L.P. SAHU, A.M.: TH ESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE COMMON ORDER DATED 31.05.2013 PASSED BY LEARNED CIT(A) - 35, NEW DELHI FOR THE ASSESSMENT YEAR S 2007 - 08 & 2008 - 09 . 2. NONE IS PRESENT ON BEHALF OF THE APPELLANT DESPITE THE NOTICE WAS SENT THROUGH REGISTERED POST AT THE ADDRESS GIVEN IN COLUMN NO. 10 OF THE APPEAL MEMO. NO ADJOURNMENT APPLICATION IS RECEIVED ON RECORD. THEREFORE, IT CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT SERIOU S IN PURSUING ITS APPEAL S . IN THE DATE OF HEARING 07.09.2017 DATE OF PRONOUNCEMENT 07.09.2017 ITA NO. 6450 & 6451/DEL./2015 2 CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL S OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI PLAN INDIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COU RT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. IN THE RESULT, THE APPEAL S OF THE ASSESSEE ARE DISMISSED , AS INDICATED ABOVE . ORDER IS PRONOUNCED IN THE OPEN COURT ON 07.09.2017. SD/ - SD/ - ( H.S. SIDHU ) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 07.09.2017 *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