M/s Rahul Creation Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 742/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3588 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 25-05-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 09-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KOUSHLENDRA TEWARI
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.742/DEL./2017 ASSESSMENT YEAR 2007-2008 M/S. RAHUL CREATIONS P RI V A T E LTD., B-26, POCKET-D, SFS FLATS, MAYUR VIHAR, PHASE-III, NEW DELHI. PAN AABCR7177D VS. THE INCOME TAX OFFICER, WARD-15(1), NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : SHRI KOUSHLENDRA TEWARI, SR. DR DATE OF HEARING : 01.11.2017 DATE OF PRONOUNCEMENT : 01.11.2017 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-10, NEW DELHI, DATED 30 TH NOVEMBER, 2016 FOR THE A.Y. 2007-2008. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF THE NOTICE. ACCORDING TO COLUMN NO.9, THE IMPUGNED ORDER IS SERVED UPON THE ASSESSEE ON 30.11.2016. THE OFFICE THEREFO RE, NOTED THAT ASSESSEES APPEAL IS TIME BARRED BY 11 DAYS. VIDE O RDER DATED 20 TH JULY, 2017, ASSESSEE-COMPANY WAS DIRECTED TO FILE A PPLICATION FOR 2 ITA.NO.742/DEL./2017 M/S. RAHUL CREATION PVT. LTD., NEW DELHI. CONDONATION OF DELAY EXPLAINING THE DELAY IN FILING THE APPEAL. HOWEVER, TILL DATE ASSESSEE DID NOT MOVE ANY APPLIC ATION EXPLAINING THE REASON FOR DELAY IN FILING THE APPEAL. ON THE D ATE OF HEARING FIXED I.E., ON 1 ST NOVEMBER, 2017, NEITHER THE ASSESSEE NOR THE AUTHO RISED REPRESENTATIVE APPEARED TO ARGUE THE APPEAL. NO EXP LANATION IS ALSO FILED TO EXPLAIN THE DELAY IN FILING THE APPEAL. IT WOULD SHOW THAT ASSESSEE HAS NO EXPLANATION FOR DELAY IN FILING THE APPEAL BEFORE THE TRIBUNAL. I, THEREFORE, TREAT THE APPEAL OF ASSESSE E BE TIME BARRED AND THE SAME IS ACCORDINGLY DISMISSED. 3. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 01 ST NOVEMBER, 2017 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. 3 ITA.NO.742/DEL./2017 M/S. RAHUL CREATION PVT. LTD., NEW DELHI. // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.