Modinagar Rolls Pvt. Ltd., Ghaziabad V. DCIT, Circle- 1, Ghaziabad

ITA 674/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4008 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 30-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KAUSHLENDRA TIWARI

Judgement Text

1 IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH D, NEW DELHI BEFORE : SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 674/DEL/2018 ASSESSMENT YEAR: 204-15 MODINAGAR ROLLS PVT. LTD., MAJOR ASHA RAM TYAGI ROAD, MODINAGAR, GHAZIABAD. PAN- AABCM 0137C (APPELLANT) VS. DCIT, CIRCLE 1, GHAZIABAD. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SHRI KAUSHLENDRA TIWARI, SR. DR ORDER PER L.P. SAHU, A.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 27.10.2017 PASSED BY LEARNED CIT(A)-GHAZIABAD, NEW DELHI FOR THE ASSESSMENT YEAR 2014-15. 2. NONE WAS PRESENT ON BEHALF OF THE APPELLANT DESP ITE THE DATE OF HEARING WAS FIXED ON THE WRITTEN REQUEST OF THE ASSESSEE AN D WAS INFORMED TO THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE. HOWEVER, THERE IS NO REPRESENTATION OR APPLICATION FOR ADJOURNMENT RECEI VED ON RECORD TILL THE LAST DATE OF HEARING. THEREFORE, IT CAN BE SAFELY INFERR ED THAT THE ASSESSEE IS NOT DATE OF HEARING 13.08.2018 DATE OF PRONOUNCEMENT 13.08.2018 2 SERIOUS IN PURSUING ITS APPEAL. IN THE CIRCUMSTANCE S, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI PLAN IN DIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUK OJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED, AS INDICATED ABOVE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 13 TH AUGUST, 2018. SD/- SD/- (AMIT SHUKLA) (L.P. S AHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 13 TH AUGUST, 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 DATE 1. DRAFT DICTATED (DNS) 13.08.18 PS 2. DRAFT PLACED BEFORE AUTHOR 13.08.18 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. ORDER UPLOADED ON PS/SR PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 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.