Jyoti Enterprises, Faridabad V. ITO, Faridabad

ITA 6695/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4294 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 09-05-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 30-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT M EMBER ITA NO. 6695/DEL/2016 ASSTT. YEAR : 2012-13 JYOTI ENTERPRISES PLOT NO. 9A SECTOR-6 FARIDABAD VS ITO WARD-1(3) FARIDABAD (APPELLANT) (RESPONDENT) PAN NO. AACFJ2611C ASSESSEE BY : NONE REVENUE BY : SH. T VASANTHAN, S R. DR DATE OF HEARING : 25.09.2017 DATE OF PRONOUNCEMEN T : 25 . 09.2017 ORDER PER R.K.PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 4 TH OCTOBER, 2016 OF THE CIT(A)- FARIDABAD RELATING TO ASSESSMENT YEAR 2012-13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN TH E NAME OF THE ASSESSEE WAS CALLED. THIS CASE WAS EARLIER FIXED FO R HEARING ON 22 ND MARCH, 2017 AND AT THE REQUEST OF THE LD. COUNSEL F OR THE ASSESSEE, THE CASE WAS GETTING ADJOURNED FROM TIME TO TIME. SUBSE QUENTLY, THE CASE WAS FIXED FOR HEARING ON 1 ST AUGUST, 2017. SINCE NOBODY APPEARED ON THAT DATE, THE CASE WAS ADJOURNED TO 25.09.2017 BY ISSUING FRESH NOTICE THROUGH RPAD. HOWEVER, THE NOTICE WAS RETURNED UN SERVED BY POSTAL ITA NO. 6695/DEL/2016 (JYOTI ENTERPRISES)) 2 AUTHORITY WITH THE REMARK FACTORY CLOSED. THE ASS ESSEE HAS NOT TAKEN ANY STEPS TO INTIMATE THE REGISTRY REGARDING THE CH ANGE OF SUCH ADDRESS. THIS TYPE OF ATTITUDE ON THE PART OF THE A SSESSEE SHOWS THAT IT IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED B Y IT. THEREFORE, FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TR IBUNAL IN THE CASE OF MULTIPLAN INDIA PVT. LTD. REPORTED IN 38 ITD 320 AND THE DECISION OF HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER REPORTED IN 118 ITR 461, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. HOWEVER, IF THE ASSESSED, THROUGH PROPER APPLICATION CAN SATISFY THE BENCH FOR SUCH NON-APPEARANCE, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THE ORDER. THE APPEAL FILED BY THE ASSESSEE IS ACCORDINGLY DIS MISSED. 3. IN THE RESULT APPEAL FILED BY THE ASSESSEE IS D ISMISSED. (ORDER PRONOUNCED IN THE COURT AT THE TIME OF HEARI NG ITSELF I.E. ON 25.09.2017) SD/- (R.K.PANDA) ACCOUNTANT MEMBER DATED: 25 /09/2017 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGIS TRAR ITA NO. 6695/DEL/2016 (JYOTI ENTERPRISES)) 3 DATE INITIAL 1. DRAFT DICTATED ON 25/09/2017 2. DRAFT PLACED BEFORE AUTHOR 25/09/2017 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.