M/s Takata India Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 6835/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0682 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2011-2012
• Appeal Filed On: 29-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANCHAL KHANDELWAL
• Section: 143(3)

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH I-2, NEW DELHI BEFORE : SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 6835/DEL/2015 ASSESSMENT YEAR: 2011-12 TAKATA INDIA PVT. LTD., 303, BLDG. NO. 10159, PADAM SINGH ROAD, KAROL BAGH, NEW DELHI. PAN- AACCT7200N (APPELLANT) VS. DCIT, CIRCLE 25(1), NEW DELHI. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH. ANCHAL KHANDELWAL, D.R. ORDER PER L.P. SAHU, A.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE FINAL ASSESSMENT ORDER DATED 27.10.2015 U/S. 143(3) R.W.S 144C(4) AN D DIRECTIONS OF DRP-2 NEW DELHI DATED 21.09.2015 FOR THE ASSESSMENT YEAR 2011-12. 2. NONE WAS PRESENT ON BEHALF OF THE APPELLANT DESP ITE THE NOTICE FOR HEARING WAS ISSUED TO THE ASSESSEE THROUGH REGISTER ED POST AT THE ADDRESS GIVEN IN THE APPEAL PAPERS, WHICH HAS BEEN RECEIVED BACK UN-SERVED WITH THE POSTAL REMARK LEFT. THE NOTICE SO ISSUED IS DEEME D TO BE SERVED, AS NO INFORMATION IS GIVEN BY ASSESSEE REGARDING ANY OTHE R ADDRESS. NO REQUEST FOR DATE OF HEARING 17 .09.2018 DATE OF PRONOUNCEMENT 17 .09.2018 ITA NO. 6835/DEL/2015 2 ADJOURNMENT HAS COME ON RECORD. THEREFORE, IT CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEAL. IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL O F THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI PLAN INDIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN E STATE OF LATE TUKOJIRAO 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 17 TH SEPTEMBER, 2018. SD/- SD/- (AMIT SHUKLA) (L.P. S AHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 17 TH SEPTEMBER, 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