M/s. Proto Developers & Technologies Ltd., New Delhi V. ACIT, New Delhi

ITA 6638/DEL/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6820 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 08-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRATIMA TRIPATHI
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES F : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.NO.6638/DEL./2014 ASSESSMENT YEAR 2010-2011 PROTO DEVELOPERS & TECHNOLOGIES LIMITED, 59/15, 3 RD FLOOR, SATYAM HOUSE, KALKAJI, NEW DELHI PIN 110 019. PAN AABCP6164E VS THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 15, ROOM NO.354, 3 RD FLOOR, ARA CENTRE, JHANDEWALAN, NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : MS. PRATIMA TRIPATHI, CIT - DR DATE OF HEARING : 17.07.2018 DATE OF PRONOUNCEMENT : 17.07.2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-2, NEW DELHI, DATED 04. 09.2014, FOR THE A.Y. 2010-2011. 2. IN THIS CASE, THE A.O. PASSED THE EX-PARTE ASSE SSMENT ORDER UNDER SECTION 144 OF THE I.T. ACT. THE LD. CI T(A) NOTED 2 ITA.NO.6638/DEL./2014 PROTO DEVELOPERS & TECHNOLOGIE S LIMITED, NEW DELHI. SEVERAL DATES OF HEARING WHEN THE ASSESSEE DID NOT ATTEND THE APPELLATE PROCEEDINGS BEFORE HIM. THE LD. CIT(A) IN THE ABSENCE OF ANY REPRESENTATION OR WRITTEN SUBMISSIONS FROM T HE SIDE OF THE ASSESSEE DECIDED THE APPEAL OF ASSESSEE. ON ONE DATE OF HEARING, THE APPEAL WAS ADJOURNED ON THE REQUEST OF COUNSEL FOR ASSESSEE. THEREAFTER, THE ASSESSEE DID NOT APPE AR DESPITE NOTIFYING THE DATE OF HEARING. THE ASSESSEE HAS BEE N FURTHER NOTIFIED THE DATE OF HEARING THROUGH REGISTERED POS T FOR HEARING OF THE APPEAL FIXED TODAY. HOWEVER, NONE APPEARED O N BEHALF OF THE ASSESSEE. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, TH E APPEAL OF ASSESSEE IS LIABLE TO BE DISMISSED AS UN-ADMITTED. 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 3 ITA.NO.6638/DEL./2014 PROTO DEVELOPERS & TECHNOLOGIE S LIMITED, NEW DELHI. 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. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (L.P. SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 17 TH JULY, 2018 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT F BENCH 6. GUARD FILE // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.