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Income Tax Appellate Tribunal - Delhi

Ge Nuovo Pignone Spa, Gurgaon vs Acit (International Taxation), New ... on 7 March, 2018

        IN THE INCOME TAX APPELLATE TRIBUNAL
               DELHI BENCHES "E" : DELHI

   BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
                      AND
     SHRI WASEEM AHMED, ACCOUNTANT MEMBER

                  ITA.No.633/Del./2015
                Assessment Year 2012-2013


M/s. Nirala Developers
Pvt. Ltd., 1113, Kailash         The DCIT,
Building, 26-K.G. Marg,     vs   Central Circle,
New Delhi - 110 001.             New Delhi.
PAN AACCN0173C
         (Appellant)                      (Respondent)


               For Assessee :         -None-
               For Revenue : Ms. Shafali Swaroop, CIT-DR

             Date of Hearing : 07.03.2018
     Date of Pronouncement : 07.03.2018


                           ORDER

PER BHAVNESH SAINI, J.M.

This appeal by assessee has been directed against the order of the Ld. CIT(A)-XXVI, New Delhi, Dated 10th December, 2014, for the A.Y. 2012-2013.

2

ITA.No.633/Del./2015 M/s. Nirala Developers Pvt. Ltd., New Delhi.

2. The assessee has been notified the date of hearing through registered post. However, none appeared on behalf of the assessee. It, therefore, appears that assessee is no more interested in prosecuting the appeal of assessee. 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.); Hon'ble 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, 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. 3

ITA.No.633/Del./2015 M/s. Nirala Developers Pvt. Ltd., New Delhi.

Order pronounced in the open Court.

     Sd/-                              Sd/-
 (WASEEM AHMED)                        (BHAVNESH SAINI)
ACCOUNTANT MEMBER                      JUDICIAL MEMBER

Delhi, Dated 07th March, 2018

VBP/-

Copy to

1.     The appellant
2.     The respondent
3.     CIT(A) concerned
4.     CIT concerned
5.     D.R. ITAT 'E' Bench, Delhi
6.     Guard File.

                      // BY Order //




Assistant Registrar : ITAT Delhi Benches :

Delhi.