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Income Tax Appellate Tribunal - Delhi

Phoenix Datatech Services Pvt. Ltd., ... vs Acit, New Delhi on 26 September, 2017

              IN THE INCOME TAX APPELLATE TRIBUNAL
                   DELHI BENCH 'SMC', NEW DELHI
           BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER
                         ITA No. 3550/Del/2017
                          Asstt. Year : 2008-09

Phoenix Datatech Services Pvt. Ltd.    Vs ACIT
(Now merged with Imperia                  Central Circle-17
Structure Ltd.)
A-25, Mohan Co-operative                   New Delhi
Industrial Estate,
Mathura Road
New Delhi

(APPELLANT)                                (RESPONDENT)
PAN No. AADCP9441L

             Assessee by : None
             Revenue by : Sh. T.Vasanthan, Sr. DR

Date of Hearing : 26.09.2017          Date of Pronouncement : 26 . 09.2017

                                  ORDER

Per R.K.Panda, AM:

This appeal filed by the assessee is directed against the order dated 9 t h January, 2015 of the CIT(A)- XXVI, New Delhi relating to assessment year, 2008-09.

2. Notice issued, through, RPAD fixing the case for hearing today was returned un served by the postal authorities with the remark "no such company in the above address." The assessee has also not taken any steps to intimate the correct address if any. This type of attitude on the part of the assessee shows that it is not interested in 2 ITA No. 3550/Del/2017 (Phoenix Datatech Services P. Ltd) prosecuting the appeal filed by it. Therefore, following the decision of the Delhi Bench of the Tribunal in the case of Multiplan India Pvt. Ltd. reported in 38 ITD 320 and the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another reported in 118 ITR 461, the appeal filed by the assessee is dismissed in limine. However, if the assessee, through proper application can satisfy the bench for such non- appearance, the Tribunal may at its discretion recall the order. The appeal filed by the assessee is accordingly dismissed.

3. In the result appeal filed by the assessee is dismissed. (Order Pronounced in the Court at the time of hearing itself i.e. on 26.09.2017) Sd/-

(R.K.Panda) ACCOUNTANT MEMBER Dated: 26 /09/2017 *Binita* Copy forwarded to:

1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT ASSISTANT REGISTRAR 3 ITA No. 3550/Del/2017 (Phoenix Datatech Services P. Ltd) Date Initial
1. Draft dictated on 26/09/2017
2. Draft placed before author 26/09/2017
3. Draft proposed & placed before the /09/2017 second member
4. Draft discussed/approved by Second Member.
5. Approved Draft comes to the Sr.PS/PS
6. Kept for pronouncement on
7. File sent to the Bench Clerk
8. Date on which file goes to the AR
9. Date on which file goes to the Head Clerk.
10. Date of dispatch of Order.