Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 1, Cited by 0]

Income Tax Appellate Tribunal - Delhi

Paras Traders Pvt. Ltd., New Delhi vs Ito, New Delhi on 10 January, 2017

                      IN THE INCOME TAX APPELLATE TRIBUNAL
                            DELHI BENCH: 'F' NEW DELHI

                    BEFORE SMT DIVA SINGH, JUDICIAL MEMBER
                                      AND
                     SH.A.N.MISHRA, ACCOUNTANT MEMBER

                               I.T.A .No.-2696 & 2697/Del/2010
                            (ASSESSMENT YEAR-1997-98 & 1998-99)
                 Paras Traders Pvt.ltd.,             Vs ITO,
                 108, Ansal Bhawan,                       Ward-14(1),
                 16, K.G.Marg, New Delhi.                 New Delhi.
                 PAN-AACCP6056G
                 (APPELLANT)                              (RESPONDENT)

                 Assessee by                                  None
                 Revenue by                             Sh.F.R.Meena, Sr.DR
                 Date of Hearing                           15.11.2016
                 Date of Pronouncement                     10.01.2017

                                      ORDER
PER DIVA SINGH, JM

Both these appeals have been filed by the assessee assailing the correctness of the order dated 03.03.2010 of CIT(A)-XVII, New Delhi pertaining to 1997-98 & 1998-99 assessment years on various grounds.

2. However, at the time of hearing, no one was present on behalf of the assessee. The appeals were passed over twice. In the third round also, the position remained the same neither the assessee was present nor any request for adjournment has been moved. The record shows that on the last date of hearing also i.e. 11.08.2016, no one was present on behalf of the assessee. Similarly on 05.05.2016, it was adjourned on the request of the assessee. In these circumstances, it can be safely presumed that the assessee is not serious in pursuing the present appeals and the appeals are dismissed in limine. Support is drawn from the order of the Tribunals in Commissioner of Income-Tax vs. Multiplan India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P).

3. Before parting it is appropriate to add that in case the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing, it would be at liberty if so advised to pray for a recall of this order. The said order was pronounced on the date of hearing itself in the open Court.

4. In the result, the appeals of the assessee are dismissed in limine. . The order is pronounced in the open court on 10th of January 2017.

      Sd/-                                                                           Sd/-

(A.N.MISHRA)                                                                   (DIVA SINGH)
ACCOUNTANT MEMBER                                                       JUDICIAL MEMBER
*Amit Kumar*

                                I.T.A .No.-2696 & 2697/Del/2010
                                 Paras Traders Pvt.Ltd. vs ITO
                                                                     Page 2 of 2

Copy forwarded to:
1.    Appellant
2.    Respondent
3.    CIT
4.    CIT(Appeals)
5.    DR: ITAT
                                                       ASSISTANT REGISTRAR
                                                             ITAT NEW DELHI




                     I.T.A .No.-2696 & 2697/Del/2010
                      Paras Traders Pvt.Ltd. vs ITO