Haryana Petrochemicals Ltd., New Delhi V. DCIT, New Delhi

ITA 958/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1270 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 01-02-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 16-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MEETA SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH C : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.958/DEL./2015 (ASSESSMENT YEAR : 2006-07) M/S. HARYANA PETROCHEMICALS LTD., VS. DCIT, CIRCLE 12 (1), 204, BHANUMATI NILAYAM, NEW DELHI. NEB SARAI, NEW DELHI 110 068. (PAN : AAACH0304B) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SMT. MEETA SINGH, CIT DR DATE OF HEARING : 05.09.2018 DATE OF ORDER : 05.09.2018 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : THE APPELLANT, M/S. HARYANA PETROCHEMICALS LTD., BY FILING THE PRESENT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNE D ORDER DATED 22.12.2014 PASSED BY LD. CIT (A)-4, NEW DELHI QUA T HE ASSESSMENT YEAR 2006-07. 2. IN THE PRESENT APPEAL, NOTICE WAS SENT THROUGH R PAD TO THE ASSESSEE FOR HEARING ON 12.06.2018 AND THE CASE WAS ADJOURNED TO 05.09.2018 AS NONE WAS PRESENT ON BEHALF OF THE ASS ESSEE. THE ITA NO.958/DEL./2015 2 NOTICE FOR THE NEXT DATE OF HEARING I.E. 05.09.2018 WAS ALSO SENT THROUGH RPAD BUT THE APPELLANT HAS NOT PREFERRED TO PUT IN HIS APPEARANCE HIMSELF OR THROUGH HIS AUTHORIZED REPRES ENTATIVE NOR SENT ANY REQUEST FOR ADJOURNMENT. SO, IT IS APPARE NT ON RECORD THAT THE APPELLANT IS NOT INTERESTED IN PROSECUTION OF T HE PRESENT APPEAL. 3. KEEPING IN VIEW THE LEGAL POSITION THAT MERE ISS UANCE OF NOTICE DOES NOT AMOUNT TO ADMISSION OF APPEAL AND T HIS ISSUE HAS BEEN SQUARELY DECIDED BY HONBLE ITAT IN THE CASE O F CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.), THE PRESENT APPEAL IS HEREBY DISMISSED FOR WANT OF PROSECUTION WITH LIBER TY TO THE ASSESSEE TO FILE AN APPLICATION TO RECALL THE ORDER SUBJECT TO DEMONSTRATE THAT HE WAS PREVENTED BY SUFFICIENT CAU SE FROM PUTTING HIS APPEARANCE AT THE TIME OF HEARING. 5. IN VIEW OF ABOVE, APPEAL FILED BY ASSESSEE IS D ISMISSED AS UNADMITTED. ORDER PRONOUNCED IN OPEN COURT ON THIS 05 TH DAY OF SEPTEMBER, 2018. SD/- SD/- (N.K. SAINI) (KULDIP SIN GH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 05.09.2018 TS ITA NO.958/DEL./2015 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-4, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.