SRF Ltd., New Delhi V. ACIT, New Delhi

ITA 80/DEL/2016

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 5390 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2011-2012
• Appeal Filed On: 05-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES I-2 : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. ITA.NO.80/DEL./2016 ASSESSMENT YEAR 2011-2012 SRF LIMITED, C-8, COMMERCIAL COMPLEX, SAFDARJANG DEVELOPMENT AREA, NEW DELHI-110016. PAN AAACS0206P VS. THE ACIT, CIRCLE-1, LTU, NBCC, PLAZA PUSHP VIHAR, SECTOR-III, SAKET, NEW DELHI 110 017. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : SHRI H.K. CHOUDHARY, CIT - DR DATE OF HEARING : 09 . 1 0.2018 DATE OF PRONOUNCEMENT : 09 . 10 .2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ASSESSMENT ORDER DATED 30.11.2015 UNDER SECTION 143(3) R.W.S. 144C(5) OF THE I.T. ACT, 1961, FOR THE A.Y. 2011-2012 PASSED BY ACIT, CIRCLE-1, LTU, NEW DELHI, PURSUANT TO THE DIRECTIONS OF DRP-2, NEW DELHI, DATED 15.10.2015. 2 ITA.NO.80/DEL./2016 SRF LIMITED, NEW DELHI. 2. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEARING THROUGH REGISTERED POST AT THE ADDRESS GIVEN IN THE APPEAL. HOWEVER, THE SAME IS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARKS LEFT. NO OTHER ADDRESS HAVE BEEN GIVEN BY THE ASSESSEE FOR THE PURPOSE OF SERVICE OF NOTICE. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL OF ASSESSEE IS, THEREFORE, LIABLE TO BE DISMISSED. 3. IN VIEW OF THE ABOVE AND HAVING REGARD TO RULE 19(2) OF INCOME TAX APPELLATE TRIBUNAL RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD., 38 ITD 320 (DEL.); HONBLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (MP), AND ALSO THE DECISION OF HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-478) WHEREIN THEIR LORDSHIPS HELD THAT THE APPEAL DOES NOT MEAN, 3 ITA.NO.80/DEL./2016 SRF LIMITED, NEW DELHI. MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME, THE APPEAL OF THE ASSESSEE IS DISMISSED AS UN-ADMITTED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (LP SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 09 TH OCTOBER, 2018 VBP/- COPY TO 1. THE APP ELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT I - 2 BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.