M/s. K.L. Concast Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 6758/DEL/2015

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5375 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2011-2012
• Appeal Filed On: 23-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMIT KUMAR JAIN SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH D : NEW DELHI) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.6758/DEL./2015 (ASSESSMENT YEAR : 2011-12) M/S. K.L. CONCAST PVT. LTD., VS. DCIT, CIRCLE 14 ( 2), Z 18, NARAINA, LOHA MANDI, NEW DELHI. NEW DELHI. (PAN : AAACK0329B) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI AMIT KUMAR JAIN, SENIOR DR DATE OF HEARING : 12.12.2017 DATE OF ORDER : 03.04.2018 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : THE APPELLANT, M/S. K.L. CONCAST PVT. LTD., BY FILI NG THE PRESENT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED OR DER DATED 26.11.2015 PASSED BY LD. CIT (A)-5, DELHI QUA THE A SSESSMENT YEAR 2011-12. 2. IN THE PRESENT APPEAL, NOTICE WAS SENT THROUGH R PAD TO THE ASSESSEE FOR HEARING ON 11.12.2017 AND THE CASE WAS ADJOURNED TO 12.12.2017 AS NOBODY WAS PRESENT ON BEHALF OF THE A SSESSEE. ON THE NEXT DATE OF HEARING I.E. 12.12.2017 ALSO, THE ASSESSEE HAS NOT ITA NO.6758/DEL./2015 2 PREFERRED TO PUT IN HIS APPEARANCE HIMSELF OR THROU GH HIS AUTHORIZED REPRESENTATIVE NOR SENT ANY REQUEST FOR ADJOURNMENT . SO, IT IS APPARENT ON RECORD THAT THE APPELLANT IS NOT INTERE STED IN PROSECUTION OF THE PRESENT APPEAL. 3. KEEPING IN VIEW THE LEGAL POSITION THAT MERE ISS UANCE OF NOTICE DOES NOT AMOUNT TO ADMISSION OF APPEAL AND T HIS ISSUE HAS BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CASE O F CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.), THE PRESENT APPEAL IS HEREBY DISMISSED FOR WANT OF PROSECUTION WITH LIBER TY TO THE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMONSTRATE THAT HE WAS PREVENTED BY SUFFICIENT CAU SE FROM PUTTING HIS APPEARANCE AT THE TIME OF HEARING. 5. IN VIEW OF ABOVE, APPEAL FILED BY ASSESSEE IS D ISMISSED AS UNADMITTED. ORDER PRONOUNCED IN OPEN COURT ON THIS 3 RD DAY OF APRIL, 2018. SD/- SD/- (R.S. SYAL) (KULDIP SINGH) VICE PRESIDENT JUDICIAL MEMBER DATED THE 3 RD DAY OF APRIL, 2018 TS ITA NO.6758/DEL./2015 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-5, DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.