M/s Wesco Auto Products (India) Pvt. Ltd., Delhi V. ITO, New Delhi

ITA 6831/DEL/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6766 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 11-02-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 29-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR CHOPRA
• Assessee Lawyers: LALITA AGGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-I NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-6831/DE L/2015 (ASSESSMENT YEAR-2008-09) WESCO AUTO PRODUCTS (INDIA) PVT.LTD., B-72, WAZIRPUR INDUSTRIAL AREA, DELHI-110052 PAN: AAACW0153H (APPELLANT) VS ITO, WARD-18(3), NEW DELHI (RESPONDENT) A SSESSEE BY SMT LALITA AGGARWAL, CA REVENUE BY MR. MANOJ KUMAR CHOPRA, SR.DR ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 23.10.2015 OF CIT(A) -22, NEW DELHI PERTAINING TO 2008-09 AY. 2. HOWEVER, AT THE TIME OF HEARING, AN ADJOURNMENT PETITION WAS MOVED ON BEHALF OF THE ASSESSEE SEEKING TIME. IN VIEW OF TH E FACT THAT THE REGISTRY HAS POINTED OUT A DEFECT IN THE DEPOSIT OF APPEAL FEE, THE LD.AR WAS REQUIRED TO ADDRESS WHY THE APPEAL OF THE ASSESSEE SHOULD NOT B E DISMISSED IN LIMINE IN VIEW OF THE DEFECT REMAINING NOT CURED. REFERRING TO THE RECORD IT WAS POINTED OUT THAT THE DEFECT ISSUED TO THE ASSESSEE ON 04.01 .2016 ITSELF. IN THE ABSENCE OF ANY SUBMISSION OR EXPLANATION, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. LIBERTY IS GRANTED TO THE ASSESSEE TO PRAY FOR A RECALL OF THIS ORDER BY TAKING APPROPRIATE STEPS TO CURE THE DEFECT POINTED OUT. THE CO-ORDINATE BENCH CONSIDERING THE PETITION IF SO MOVED, IF SO SATISFI ED THAT THE DEFECTS HAVE BEEN CURED MAY RECALL THIS ORDER. THE SAID ORDER WAS PR ONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES. DATE OF HEARING 11.02.2016 DATE OF PRONOUNCEMENT 25.02.2016 I.T.A .NO.-6831/DEL/2015 PAGE 2 OF 2 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 25 TH OF FEBRUARY, 2016. SD/- (DIVA SINGH) JU DICIAL MEMBER DATED:25/02/2016 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTA NT REGISTRAR ITAT NEW DELHI