M/s. Quality Security Services Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 6587/DEL/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7304 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 29-08-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 11-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: UMESH CHANDRA DUBEY SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH D DD D : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND AND AND SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 6587/DEL/2013 6587/DEL/2013 6587/DEL/2013 6587/DEL/2013 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2007 2007 2007 2007 - -- - 08 0808 08 M/S QUALITY SECURITY SERVICES M/S QUALITY SECURITY SERVICES M/S QUALITY SECURITY SERVICES M/S QUALITY SECURITY SERVICES PVT.LTD., PVT.LTD., PVT.LTD., PVT.LTD., 3522/3, NA 3522/3, NA 3522/3, NA 3522/3, NARANG COLONY, RANG COLONY, RANG COLONY, RANG COLONY, TRI NAGAR, TRI NAGAR, TRI NAGAR, TRI NAGAR, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 035. 110 035. 110 035. 110 035. PAN : AAACC2837L. PAN : AAACC2837L. PAN : AAACC2837L. PAN : AAACC2837L. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -14(4), 14(4), 14(4), 14(4), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI UMESH CHANDRA DUBEY, SENIOR DR. DATE OF HEARING : 29.08.2016 29.08.2016 29.08.2016 29.08.2016 DATE OF PRONOUNCEMENT : 31.08.2016 31.08.2016 31.08.2016 31.08.2016 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP : :: :- -- - THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2007-08 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-XVII, NEW DELHI DATED 6 TH SEPTEMBER, 2013. 2. AT THE TIME OF HEARING BEFORE US, NOBODY APPEARE D ON BEHALF OF THE ASSESSEE-APPELLANT DESPITE THE FACT THAT THE DA TE OF HEARING WAS INFORMED TO BOTH THE PARTIES IN THE OPEN COURT ON T HE LAST OCCASION I.E. 10 TH MAY, 2016, WHEN THE MATTER WAS ADJOURNED AT THE RE QUEST OF THE ASSESSEE. ON AN EARLIER OCCASION ALSO ON 10 TH NOVEMBER, 2015, NOBODY APPEARED ON BEHALF OF THE ASSESSEE. 3. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. WHILE T AKING THIS VIEW, WE ITA-6587/DEL/2013 2 DERIVE SUPPORT FROM THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD. [1991] 38 ITD 3 20 (DELHI). ACCORDINGLY, WE DISMISS THE ASSESSEES APPEAL IN LIMINE . 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON 31.08.2016 . SD/- SD/- (CHANDRA MOHAN GARG (CHANDRA MOHAN GARG (CHANDRA MOHAN GARG (CHANDRA MOHAN GARG ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : M/S QUAL M/S QUAL M/S QUAL M/S QUALITY SECURITY SERVICES PVT.LTD., ITY SECURITY SERVICES PVT.LTD., ITY SECURITY SERVICES PVT.LTD., ITY SECURITY SERVICES PVT.LTD., 3522/3, NARANG COLONY, TRI NAGAR, 3522/3, NARANG COLONY, TRI NAGAR, 3522/3, NARANG COLONY, TRI NAGAR, 3522/3, NARANG COLONY, TRI NAGAR, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 035. 110 035. 110 035. 110 035. 2. RESPONDENT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -14(4), NEW DELHI. 14(4), NEW DELHI. 14(4), NEW DELHI. 14(4), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR