M/s. Boutique Hotels India (P) Ltd., New Delhi V. ACIT, New Delhi

ITA 7042/DEL/2014

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1177 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 29-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 ITA NO. 7042/DEL/2014 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEM BER AND MS SUCHITRA KAMBLE, JUDIC IAL MEMBER ITA NO. 7042/DEL/2014 ( A .Y 2009-10) BOUTIQUE HOTELS INDIA (P) LTD. C/O. DR. RAVI GUPTA, ADVOCATE, E- 6A, KAILASH COLONY NEW DELHI AAACH2439K ( (APPELLANT) VS ACIT CIRCLE-3(1) NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SMT. RASHMITA JHA, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 28/11/2013 PASSED BY CIT(A)-V1, NEW DELHI FOR ASSESSMENT YEAR 2009-10. NEITHER ASSESSEE ATTENDED NOR ANY APPLICATION FOR ADJOURNME NT HAS BEEN RECEIVED. IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED T O PROSECUTE THIS APPEAL. 2. HAVING REGARD TO RULE 19(2) OF INCOME TAX APPELL ATE TRIBUNAL RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE T RIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD. [38 ITD 320 (DELHI)] AND HONB LE MADHYA PRADESH HIGH COURTS DECISION IN CASE OF ESTATE OF LATE TUKOJIRA O HOLKAR VS. CWT [223 ITR 480 (MP)], THIS APPEAL IS TREATED AS UN-ADMITTED AN D DISMISSED. DATE OF HEARING 20.03.2019 DATE OF PRONOUNCEMENT 20.03.2019 2 ITA NO. 7042/DEL/2014 3. IN RESULT, THE APPEAL OF THE ASSESSEE STANDS DIS MISSED FOR NON PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH MARCH, 2019 . SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20/03/2019 R. NAHEED COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 7042/DEL/2014 DATE OF DICTATION 20.03.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 20.03.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 20 .03.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 20.03.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 20.03.2019 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER