M/s. Impetus Technologis, Delhi V. ITO, New Delhi

ITA 743/DEL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97608 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 14-10-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 14-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K SAROHA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA NO . 743 /DEL/201 2 ASSESSMENT YEAR: 2005 - 06 M/S IMPETUS TECHNOLOGIES, VS. THE INCOME TAX OFFICER, 302 - 304, VARDHAMAN PLAZA, WARD - 20(3), NEW DELHI DERAWAL NAGAR, DELHI NEW DELHI (PAN: AABFI7860H ) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. A.K. SAROHA, SR. DR DATE OF HEARING: 14.10.2015 DATE OF PRONOUNCEMENT: 28.10.2015 ORDER PER INTURI RAMA RAO, A.M. : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A), DATED 02.12.2011 PERTAINING TO THE ASSESSMENT YEAR 2005 - 06. 2. EARLIER, THE CASE WAS ADJOURNED SEVERAL TIMES ON THE REQUEST OF ASSESSEE S COUNSEL. DESPITE SENDING NOTICE OF HEARING ON 14.10.2015 OF THIS APPEAL SUFFICIENTLY IN ADVAN CE, NOBODY APPEARED ON BEHALF OF THE ASSESSEE. IT IS , THUS , INFERRED THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER. 3. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD.; 2 38 ITD 320 (DELHI) AND HON BLE MADHYA PRADESH HIGH COURT S DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT; 223 ITR 480 (MP), WE DISMISS THE APPEAL . 5. HOWEVER , LIBERTY IS GRANTED TO THE APPELLANT TO FILE MISCELLANEOUS APPLICATIO N FOR REVIVAL OF THIS ORDER ONLY AFTER SHOWING REASONABLE CAUSE FOR NON - APPEARANCE ON THE DATE OF HEARING I.E. 14.10.2015 . 6. AS A RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. THE DECISION IS PRONOUNCED IN THE OPEN COURT ON 2 8 T H OCTOBER , 2015 . S D / - S D / - ( DIVA SINGH ) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 8 T H OCTOBER , 2015. RK/ - COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI