M/s. Nangalwala Impex (P) Ltd., New Delhi V. ACIT, New Delhi

ITA 7031/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4251 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 29-12-2014
• 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. 7031/DEL./2014 ASSESSMENT YEAR: 2011 - 12 NANGALWALA IMPEX (P) LTD., LU - 8, PITAMPURA, NEW DELHI PAN - AABCN6078R (APPELLANT) VS. A.C.I.T., CIRCLE 13(1), NEW DELHI. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY MS. RAKHI VIMAL, SR. DR ORDER PER L.P. SAHU, A.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 23.09.2014 PASSED BY LEARNED CIT(A) - XVI, DELHI FOR THE ASSESSMENT YEAR 20 11 - 12 . 2. NONE WAS PRESENT ON BEHALF OF THE APPELLANT DESPITE THE NOTICE WAS SENT THROUGH REGISTERED POST AT THE ADDR ESS GIVEN IN COLUMN NO. 10 OF THE APPEAL MEMO , FIXING THE DATE OF HEARING ON 26.09.2017 . THE NOTICE SO ISSUED, HAVING BEEN NOT RECEIVED BACK, IS, THEREFORE, DEEMED TO BE SERVED UPON THE ASSESSEE. HOWEVER, THERE IS NO REPRESENTATION OR APPLICATION FOR ADJ OURNMENT ON BEHALF DATE OF HEARING 26.09.2017 DATE OF PRONOUNCEMENT 26.09.2017 ITA NO. 7031/DEL./2014 2 OF THE ASSESSEE RECEIVED 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 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 TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED , AS INDIC ATED ABOVE . ORDER IS PRONOUNCED IN THE OPEN COURT ON 26.09.2017. SD/ - SD/ - ( BHAVNESH SAINI ) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 26.09.2017 *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