Sh. Inderjeet Singh Narang, New Delhi V. ITO, New Delhi

ITA 664/DEL/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7148 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 05-10-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 05-02-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

1 BEFORE THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA NO. 664/DEL/2014 AY: 20 09 - 10 SH. INDERJEET SINGH NARANG VS. ITO, WARD 22(4) F 3/5, OKHLA INDUSTRIAL AREA NEW DELHI PHASE I NEW DELHI 110 020 PAN: AGMPN 2601 A (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SH. A MRIT LAL, SR.D.R. ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER DATED 22.11.2013 PASSED BY LD.CIT(A) - XXIII, NEW DELHI FOR ASSESSMENT YEAR (A.Y.) 20 09 - 10 . 2. ON THE DATE OF HEARING I.E. ON 0 5.10.2016 , NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS RECEIVED DESPITE ISSUAL OF NOTICE. HENCE IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. HEARD SHRI AMRIT LAL, LD.SR.D.R. ON BEHALF OF THE REVENUE. 2 3. FOLLOWING THE DECISIONS IN THE CASE OF CIT VS. MULTIPLAN INDIA P.LTD. 38 ITD, 320 (DELHI), AND THE DECISION OF THE HON BLE BOMBAY HIGH COURT IN THE CASE OF M/S CHEMIPOL VS. UOI AND O THERS IN CENTRAL EXCISE APPEAL NO. 62/2009 JUDGEMENT DT. 17 TH SEPTEMBER,2009, WE CONSIDER IT A FIT CASE FOR DISMISSING THE APPEAL IN LIMINE. IT IS TO CLARIFY THAT SUBSEQUENTLY, IF THE ASSESSEE EXPLAINS THE REASONS FOR NON - APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 4. IN THE RESULT, THE APPEAL BY THE ASSESSEE STANDS D ISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 06 TH JANUARY, 2017 . S D / - S D / - (BEENA A PILLAI ) J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 06 TH JANUARY, 2017 *MANGA 3 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5.DR; 6.GUARD FILE BY ORDER ASST. REGISTRAR