CROWN BUILDESTATES PVT. LTD., NEW DELHI V. ITO, WARD- 6(4), NEW DELHI

ITA 7524/DEL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4562 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 14-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B S ANANT

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. NO S . 7523 & 7524 /DEL/201 7 A.YRS. : 2012-13 & 2013- 14 CROWN BUILDESTATES PVT. LTD., B1/D1, MOHAN COOPERATIVE INDUSTRIAL DELHI 110044 (PAN: AADCC0171E) VS. ITO, WARD 6(4), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. B.S. ANANT, SR. DR. ORDER THESE APPEALS ARE FILED BY THE ASSESSEE EMANATE O UT OF SEPARATE ORDERS PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEA LS)-2, NEW DELHI PERTAINING TO THE ASSTT. YEARS 2012-13 & 2013-14. 2. IN THESE CASES THE NOTICE WERE SENT TO THE ASSESSEE FOR HEARING FOR TODAY I.E. 30.10.2018 AT THE ADDRESS MENTI ONED IN FORM NO. 36 VIDE COLUMN NO. 10. 3. ON 30.10.2018, NEITHER THE ASSESSEE NOR ITS AUTHORI SED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILED ANY APPLICATION FOR ADJOURNMENT OR NOR FILED THE FRESH ADD RESS BEFORE THE TRIBUNAL, HENCE, WE ARE OF THE VIEW THAT NO USEFUL PURPOSE WOULD BE SERVED TO SERVE THE NOTICE AGAIN AND AGAIN ON THE SAME ADDRESS. IN VIEW OF ABOVE, IT IS THUS INFERRED THAT THE ASSESSE E IS NOT INTERESTED IN PROSECUTION OF ITS APPEALS. 2 4. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOL LOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INC LUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADESH HIGH COURTS DECISION IN ESTATE OF LATE TUKOJ IRAO HOLKAR VS. CWT; 223 ITR 480 (MP), I TREAT THESE APPEALS AS UN-AD MITTED AND DISMISS THE SAME. I WOULD LIKE TO CLARIFY THAT SUBSEQ UENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PUR POSE OF ADJUDICATION OF THE APPEALS. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE. ORDER PRONOUNCED ON 30-10-2018. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE:30/10/2018 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4.CIT (A) 5. D R, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES 3