Income Tax Appellate Tribunal - Delhi
M/S. Diamond Hut India (P) Ltd., New ... vs Dcit, New Delhi on 5 December, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES "B" : DELHI
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
AND
SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
ITA.No.1153/Del./2013
Assessment Year 2010-2011
M/s. Diamond Hut India The ACIT
Private Limited, Shop No.2612- Central Circle-13
13, Bank Street, Karol Bagh, vs. New Delhi.
New Delhi. PAN AABCD7234M
(Appellant) (Respondent)
C.O.No.222 & 223/Del./2013
Arising out of
ITA.No.3427 & 3428/Del./2013
Assessment Years 2008-2009 & 2004-2005
M/s. Diamond Hut India The DCIT
Private Limited, 2883/17, Central Circle-13
Hardhayan Singh Road, vs. New Delhi.
Karol Bagh, New Delhi - 005.
PAN AABCD7234M
(Cross Objector) (Respondent)
ITA.No.1154/Del./2013
Assessment Year 2010-2011
M/s. Diamount Jewels Private The ACIT
Limited, Shop No.2612-13, Central Circle-13
Bank Street, Karol Bagh, New vs. New Delhi.
Delhi. PAN AACCD5204M
(Appellant) (Respondent)
2
ITA.Nos.1153 & 1154/D/2013, C.Os.222, 223 & 220/D/2013
M/s. Diamond Hut India Private Limited and
M/s. Diamount Jewels Private Limited, New Delhi.
C.O.No.220/Del./2013
Arising out of
ITA.No.3425/Del./2013 - Assessment Year 2008-2009
M/s. Diamount Jewels Private The DCIT
Limited, Shop No.2612, Bank Central Circle-13
Street, Karol Bagh, New Delhi. vs. New Delhi.
PAN AACCD5204M
(Cross Objector) (Respondent)
For Assessee/ -None-
Cross Objector :
For Revenue : Ms. Rachna Singh, CIT-D.R.
Date of Hearing : 05.12.2017
Date of Pronouncement : 05.12.2017
ORDER
PER BENCH :
This order shall dispose of the appeals as well as cross objections filed by two different assessees.
2. On the last date of hearing, the appeals and cross objections of the assessees were adjourned at the request of the Assessee's Counsel. All the matters were fixed for hearing on 05th December, 2017. However, on the date of hearing fixed today, no Authorised Representative of the Assessees appeared on behalf of the assessees. On earlier occasion also, the matters were adjourned at 3 ITA.Nos.1153 & 1154/D/2013, C.Os.222, 223 & 220/D/2013 M/s. Diamond Hut India Private Limited and M/s. Diamount Jewels Private Limited, New Delhi. the request of the assessees. It, therefore, appears that assessees is no more interested in prosecuting these appeals and cross objections. The appeals as well as cross objections are 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. We, therefore, following the above decisions, dismiss the appeals and cross objections of the assessees.
4. In the result, appeals as well as cross objections of the assessees are dismissed.
4
ITA.Nos.1153 & 1154/D/2013, C.Os.222, 223 & 220/D/2013 M/s. Diamond Hut India Private Limited and M/s. Diamount Jewels Private Limited, New Delhi. Order pronounced in the open Court.
Sd/- Sd/-
(PRASHANT MAHARISHI) (BHAVNESH SAINI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Delhi, Dated 05th December, 2017
VBP/-
Copy to
1. The appellant
2. The respondent
3. CIT(A) concerned
4. CIT concerned
5. D.R. ITAT 'B' Bench, Delhi
6. Guard File.
//By Order//
Asst. Registrar : ITAT Delhi Benches Delhi.