Vangaurd Automotive Ltd., New Delhi V. ACIT, New Delhi

ITA 763/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5109 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 12-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUSHIL KUMAR YADAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.763/DEL/2016 ASSESSMENT YEAR: 2011-12 VANGUARD AUTOMOTIVE LTD., 303, ASHIRWAD COMMERCIAL COMPLEX, D-1, GREEN PARK MAIN, NEW DELHI. PAN: AADCR1402P VS. ACIT, CIRCLE-26(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SUSHIL KUMAR YADAV, SR. DR DATE OF HEARING : 06.05.2019 DATE OF PRONOUNCEMENT : 22.05.2019 ORDER PER R.K. PANDA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 27.11.2015 PASSED BY THE CIT(A)-9, NEW DELHI, RELATING TO ASSE SSMENT YEAR 2011-12. 2. THIS APPEAL WAS FIRST FIXED FOR HEARING ON 05.03 .2019 AND SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE ON THAT DATE, AGAIN NOTIC E WAS SENT THROUGH RPAD FIXING THE APPEAL FOR HEARING ON 6 TH MAY, 2019. HOWEVER, WHEN THE NAME OF THE ASSESSEE WAS CALLED, NONE APPEARED ON BEHALF OF THE ASSESSEE. N O APPLICATION SEEKING ADJOURNMENT ITA NO.763/DEL/2016 2 WAS ALSO FILED. THIS TYPE OF CONDUCT ON THE PART OF THE ASSESSEE SHOWS THAT IT IS NOT INTERESTED IN PROSECUTING THE APPEAL FIELD BY IT. THEREFORE, FOLLOWING THE DECISIONS MENTIONED BELOW, THE APPEAL FILED BY THE ASSESSEE I S DISMISSED FOR WANT OF PROSECUTION:- 1. CIT VS. B.N. BHATTACHARGEE & ANR., 118 ITR 461. 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 4 80 (M.P.). 3. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P.) LTD, 38 ITD 320 (DEL.). 3. HOWEVER, IF THE ASSESSEE, THROUGH PROPER APPLICATIO N CAN EXPLAIN THE REASONS FOR SUCH NON-APPEARANCE, THE TRIBUNAL MAY, AT ITS DISCR ETION, RECALL THIS ORDER. 4. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 2.05.2019. SD/- SD/- (SUCHITRA KAMBLE) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 22 ND MAY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI