M/s Asia Investment Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 757/DEL/2010

• Counselvise Citation: 75720114 RSA 2010
• Duration Of Justice: 2 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-07-2017
• Assessment Year: 2003-2004
• Appeal Filed On: 19-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS ANUSHA KHURANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI R.P.TOLANI, JM AND SHRI TARVINDER SINGH KAPOOR R.P.TOLANI, JM AND SHRI TARVINDER SINGH KAPOOR R.P.TOLANI, JM AND SHRI TARVINDER SINGH KAPOOR R.P.TOLANI, JM AND SHRI TARVINDER SINGH KAPOOR, AM , AM , AM , AM ITA NO. ITA NO. ITA NO. ITA NO.757/DEL/2010 757/DEL/2010 757/DEL/2010 757/DEL/2010 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 200 200 200 2003 33 3- -- -04 0404 04 M/S ASIA INVESTMENT PVT.LTD., M/S ASIA INVESTMENT PVT.LTD., M/S ASIA INVESTMENT PVT.LTD., M/S ASIA INVESTMENT PVT.LTD., (EARLIER KNOWN AS ANSYSCO (EARLIER KNOWN AS ANSYSCO (EARLIER KNOWN AS ANSYSCO (EARLIER KNOWN AS ANSYSCO LTD.), LTD.), LTD.), LTD.), 1, SRI AUROB 1, SRI AUROB 1, SRI AUROB 1, SRI AUROBINDO MARG, INDO MARG, INDO MARG, INDO MARG, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 016. 110 016. 110 016. 110 016. PAN : AAACA0080D. PAN : AAACA0080D. PAN : AAACA0080D. PAN : AAACA0080D. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -1(1), 1(1), 1(1), 1(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : MRS.ANUSHA KHURANA, SR.DR. ORDER ORDER ORDER ORDER PER PER PER PER R.P.TOLANI, JM R.P.TOLANI, JM R.P.TOLANI, JM R.P.TOLANI, JM : : : : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LEARNED CIT(A)-IV, NEW DELHI DATED 10.12.2009 FOR T HE AY 2003-04. 2 . NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING INSPITE OF THE FACT THAT THE ASSESSEE HAD NOTED THE DATE OF HEARING OF 19.3.2012. ON EARLIER OCCASION ALSO, THE ASSESSEE S APPEAL WAS DISMISSED FOR NON-APPEARANCE AND WAS RECALLED. IT A PPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPE AL FILED BY IT. 3. CONSIDERING THE FACTS AND KEEPING IN VIEW THE PR OVISIONS OF ORDER V RULE 19A OF THE INCOME-TAX APPELLATE TRIBUNAL RUL ES, AS WERE CONSIDERED IN THE CASES OF CIT VS. MULTIPLAN (INDIA ) PVT. LTD., 38 ITD 320 (DEL); AND LATE TUKOJI RAO HOLKAR, 223 ITR 480 (MP) , WE DISMISS THIS APPEAL FILED BY THE ASSESSEE. THE ASSESSEE, IF SO A DVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER AND EXPLAINING ITA-757/DEL/2010 2 THE REASONS FOR NON-FURNISHING OF INTIMATION REGARD ING CHANGE OF ADDRESS ETC. AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS ETC., THEN THIS ORDER SHALL BE RECALLED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 19 TH MARCH, 2012. SD/- SD/- ( (( (TARVINDER SINGH KAPOOR TARVINDER SINGH KAPOOR TARVINDER SINGH KAPOOR TARVINDER SINGH KAPOOR) )) ) (R.P.TOLANI (R.P.TOLANI (R.P.TOLANI (R.P.TOLANI) )) ) ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER JUDICIAL MEMB JUDICIAL MEMB JUDICIAL MEMB JUDICIAL MEMBER ERER ER DATED : 19.03.2012 VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR