M/s. NIS Sparta Limited, Navi Mumbai V. DCIT, New Delhi

ITA 6894/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4340 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2005-2006
• Appeal Filed On: 22-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME - TAX APPELLATE TRIBUNAL, DELHI BENCH E , NEW DELHI BEFORE : SHRI BHAVNESH SAINI , JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 6894/DEL./2014 ASSESSMENT YEAR: 2005 - 06 M/S. NIS SPARTA LIMITED, H - BLOCK, 1 ST FLOOR, DHIRUBHAI AMBANI KNOWLEDGE THANE BELAPUR ROAD, NAVI MUMBAI. PAN - AAACN2681H . (APPELLANT) VS. DCIT, CIRCLE 13(1), NEW DELHI. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY MS. EKTA JAIN, SR. DR ORDER PER L.P. SAHU, A.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 25.09.2014 PASSED BY LEARNED CIT(A) - XVI, NEW DELHI FOR THE ASSESSMENT YEAR 200 5 - 06 . 2. NONE IS PRESENT ON BEHALF OF THE APPELLANT DESPITE THE NOTICE WAS SENT THROUGH REGISTERED POST AT THE ADDRESS GIVEN IN COLUMN NO. 10 OF THE APPEAL MEMO. NO ADJOURNMENT APPLICATION IS RECEIVED ON RECORD. THEREFORE, IT CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEAL. I N THE DATE OF HEARING 21.09.2017 DATE OF PRONOUNCEMENT 21.09.2017 ITA NO. 6894/DEL./2014 2 CIRCUMSTANCES, 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 INDIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUKOJIRA O HOLKAR VS. CWT, 223 ITR 480 (MP). 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED , AS INDICATED ABOVE . ORDER IS PRONOUNCED IN THE OPEN COURT ON 21.09.2017. SD/ - SD/ - ( BHAVNESH SAINI ) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21.09.2017 *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