M/s. Goodlays Creations Pvt. Ltd., Delhi V. ITO, New Delhi

ITA 731/DEL/2014

• Counselvise Citation: 73120114 RSA 2014
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 27-07-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 07-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH MEENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - I , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 731 /DEL/201 4 AY: 200 9 - 10 GOODLAYS CREATIONS PVT.LTD. VS. ITO C 38/3A, LAWRANCE ROAD WARD 12(2), C.R.BLDG. INDUSTRIAL AREA NEW DELHI DELHI 110 035 PAN: AABCG 8086 G (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. OM PRAKASH MEENA, SR.D.R ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DT. 17.12.2012 OF LD.CIT(A) - X V , NEW DELHI FOR ASSESSMENT YEAR 200 9 - 10 . 2. ON THE DATE OF HEARING I.E. ON 27 TH JULY ,2015, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPL ICATION WAS RECEIVED DESPITE ISSUAL OF NOTICE BY RPAD . HENCE IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. 3. FOLLOWING THE DECISIONS IN THE CASE OF CIT VS. MULTIPLAN INDIA P.LTD. 38 ITD, 320 (DELHI), AND THE DECIS ION OF THE HON BLE BOMBAY HIGH COURT IN THE CASE OF M/S CHEMIPOL VS. UOI AND OTHERS IN CENTRAL EXCISE APPEAL NO. 62/2009 JUDGEMENT DT. 17 TH SEPTEMBER,2009, I CONSIDER IT A 2 FIT CASE FOR DISMISSING THE APPEALS IN LIMINE, AS NOT ADMITTED. IT IS TO CLARIFY THAT SUBSEQUENTLY, IF THE ASSESSEE EXPLAINS THE REASONS FOR NON - APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 4. IN THE RESULT, THE APPEAL BY THE ASSESSEE STANDS DISMISSED FOR NON - PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH JULY ,2015 . SD/ - (J.SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 27 TH JULY , 2015 *MANGA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4. CIT(A); 5.DR; 6.GUARD FILE BY ORDER ASST. REGISTRAR