Appeal details
Counselvise Citation
[2018] 125 COUNSELVISE.COM (IT) 6866 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 year(s) 6 month(s) 1 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
02-07-2018
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
E
Next Hearing Date
05-06-2017
Assessment Year
2002-2003
Appeal Filed On
31-12-2012
Judgement Text
IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH E, NEW DELHI BEFORE : SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NOS. 6510 & 6511/DEL./2012 ASSESSMENT YEAR: 2002-03 & 2003-04 MEINHARDT SINGAPORE PTE. LTD., INDIA BRANCH OFFICE, A-8, SECTOR-16, NOIDA (PAN AADCM0847K) (APPELLANT) VS. DDIT(INTL. TAXATION), CIRCLE 3(1), NEW DELHI (RESPONDENT) ITA NOS. 6069/DEL./2010 & 5592/DEL./2011 ASSESSMENT YEAR: 2007-08 & 2008-09 MEINHARDT SINGAPORE PTE. LTD., INDIA BRANCH OFFICE, A-8, SECTOR-16, NOIDA (APPELLANT) VS. DDIT(INTL. TAXATION), CIRCLE 3(1), NEW DELHI (RESPONDENT) ITA NO. 6248/DEL./2012 ASSESSMENT YEAR: 2009-10 MEINHARDT SINGAPORE PTE. LTD., INDIA BRANCH OFFICE, A-8, SECTOR-16, NOIDA (APPELLANT) VS. ADIT(INTL. TAXATION), RANGE - 3, NEW DELHI (RESPONDENT) ITA NO. 2515/DEL./2014 ASSESSMENT YEAR: 2010-11 MEINHARDT SINGAPORE PTE. LTD., INDIA BRANCH OFFICE, A-8, SECTOR-16, NOIDA (APPELLANT) VS. DDIT(INTL. TAXATION), CIRCLE 3(1), NEW DELHI (RESPONDENT) ITA NO. 505/DEL./2015 ASSESSMENT YEAR: 2011-12 MEINHARDT SINGAPORE PTE. LTD., INDIA BRANCH OFFICE, A-8, SECTOR-16, NOIDA (APPELLANT) VS. ADIT(INTL. TAXATION), RANGE - 3, NEW DELHI (RESPONDENT) ASSESSEE BY NONE REVENUE BY SHRI G.K. DHALL, CIT/DR DATE OF HEARING 02.07.2018 DATE OF PRONOUNCEMENT 02.07.2018 ITA NOS. 6510, 6511/D/12, 6069/D/10, 5592/D/11, 624 8/D/12, 2515/D/14 & 505/D/15 2 ORDER PER BENCH: THE ASSESSEE IS IN CAPTIONED APPEALS BEFORE THE TRI BUNAL, CHALLENGING THE ORDERS OF ASSESSING OFFICERS PASSED U/S. 143(3) READ WITH SEC TION 144C OF THE INCOME-TAX ACT READ WITH DIRECTIONS OF LD. DISPUTE RESOLUTION PENAL, NE W DELHI FOR VARIOUS ASSESSMENT YEARS, AS NOTED IN THE CAUSE TITLE ABOVE. 2. NONE IS PRESENT ON BEHALF OF THE ASSESSEE. NOTIC ES FOR HEARING WERE SENT TO THE ASSESSEE THROUGH REGISTERED POST AT THE ADDRESS GIV EN IN THE APPEAL PAPERS, WHICH ARE DEEMED TO HAVE BEEN SERVED UPON IT, AS THE SAME HAV E NOT RETURNED BACK UN-SERVED. NO ANY WRITTEN REQUEST FOR ADJOURNMENT ON BEHALF OF THE AS SESSEE HAS COME BEFORE US. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROS ECUTING ITS APPEALS. THEREFORE, THE APPEALS OF THE ASSESSEE DESERVE 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.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 2 23 ITR 480 (MP). 3. BEFORE PARTING, WE THINK IT APPROPRIATE TO ADD T HAT IN CASE THE ASSESSEE IS ABLE TO SHOW REASONABLE CAUSE FOR NON-REPRESENTATION ON THE DATE OF HEARING, THEN IT MAY, IF SO ADVISED, PRAY FOR RECALL OF THIS ORDER AND DECISION ON MERITS. 4. IN THE RESULT, ALL THE APPEALS ARE DISMISSED, AS INDICATED ABOVE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 2 ND JULY, 2018. SD/- SD/- (AMIT SHUKLA) (L. P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 ND JULY, 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
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