Net4 India Ltd., New Delhi V. ACIT, New Delhi

ITA 880/DEL/2013

• Counselvise Citation: 88020114 RSA 2013
• Duration Of Justice: 2 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2008-2009
• Appeal Filed On: 12-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJHA

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 E EE E : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA, VICE , VICE , VICE , VICE PRESIDENT AND PRESIDENT AND PRESIDENT AND PRESIDENT AND SHRI SHRI SHRI SHRI N.K. SAINI N.K. SAINI N.K. SAINI N.K. SAINI, , , , ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER ITA NO ITA NO ITA NO ITA NO. .. .880/DEL/2013 880/DEL/2013 880/DEL/2013 880/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2008 2008 2008 2008- -- -09 0909 09 M/S NET4 INDIA LIMITED, M/S NET4 INDIA LIMITED, M/S NET4 INDIA LIMITED, M/S NET4 INDIA LIMITED, AB ABAB AB- -- -11, COMMUNITY CENTRE, 11, COMMUNITY CENTRE, 11, COMMUNITY CENTRE, 11, COMMUNITY CENTRE, SAFDARJUNG SAFDARJUNG SAFDARJUNG SAFDARJUNG ENCLAVE, ENCLAVE, ENCLAVE, ENCLAVE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 029. 110 029. 110 029. 110 029. PAN : AAACT0291M. PAN : AAACT0291M. PAN : AAACT0291M. PAN : AAACT0291M. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -13(1), 13(1), 13(1), 13(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI P. DAM KANUNJHA, SR.DR. DATE OF HEARING : 24.03.2015 24.03.2015 24.03.2015 24.03.2015 DATE OF PRONOUNCEMENT : 01.04.2015 01.04.2015 01.04.2015 01.04.2015 ORDER ORDER ORDER ORDER PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA, VP , VP , VP , VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2008- 09 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)- XVI, NEW DELHI DATED 19 TH DECEMBER, 2012. 2. AT THE TIME OF HEARING, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE-APPELLANT NOR ANY ADJOURNMENT APPLI CATION HAS BEEN FILED BEFORE US. ON THE EARLIER OCCASION ON 7 TH JANUARY, 2015 ALSO, NOBODY ATTENDED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED BY IT. THE N OTICE OF HEARING WAS SERVED BY REGISTERED POST. IN THESE FACTS, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS APPEAL FILED BEFORE THE TRIBUNAL, WHICH IS ACCORDINGLY DISMISSED IN LIMINE . ITA-880/DEL/2013 2 WHILE TAKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLA N INDIA (P.) LTD. [1991] 38 ITD 320 (DELHI). 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON 1 ST APRIL, 2015. SD/- SD/- ( (( ( N.K. SAINI N.K. SAINI N.K. SAINI N.K. SAINI ) )) ) (G. (G. (G. (G. C. GUPTA C. GUPTA C. GUPTA C. GUPTA ) )) ) ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : M/S NET4 INDIA LIMITED, M/S NET4 INDIA LIMITED, M/S NET4 INDIA LIMITED, M/S NET4 INDIA LIMITED, AB ABAB AB- -- -11, COMMUNITY CENTRE, 11, COMMUNITY CENTRE, 11, COMMUNITY CENTRE, 11, COMMUNITY CENTRE, SAFDARJUNG ENCLAVE, NEW DELHI SAFDARJUNG ENCLAVE, NEW DELHI SAFDARJUNG ENCLAVE, NEW DELHI SAFDARJUNG ENCLAVE, NEW DELHI 110 029. 110 029. 110 029. 110 029. 2. RESPONDENT : ASSISTANT COMMISSIONER OF INCOME TA X, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -13(1), NEW DELHI. 13(1), NEW DELHI. 13(1), NEW DELHI. 13(1), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR