Income Tax Appellate Tribunal - Delhi
M/S. Pepsico India Holding Private ... vs Acit, New Delhi on 14 May, 2018
INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "F": NEW DELHI
BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER
AND
SHRI O.P. KANT, ACCOUNTANT MEMBER
ITA No.:- 6077/Del/2014
Assessment Year: 2007-08
M/s PepsiCo India Holding ACIT,
Private Limited Circle-14(1)
Global Business Park, Tower A, Vs. CR Building,
4th Floor, MG Road, New Delhi.
Gurgaon 122002
PAN AAACP1272G
(Appellant) (Respondent)
Assessee by: None
Department by : Shri Atiq Ahmed, Sr. DR
Date of Hearing 14/05/2018
Date of 14/05/2018
pronouncement
ORDER
PER AMIT SHUKLA, J.M.
This is an appeal filed by the assessee against the order dated 22.7.2014 of Ld. CIT(A) XVII, Delhi pertaining to 2007-08 asstt.year.
2. No one was present on behalf of the assessee. The appeal was passed over. Even in the second round no one was present nor any request for adjournment was placed before the Bench. A perusal of the record shows that notice was issued to the assessee at the address mentioned in column No. 10 by the assessee wherein the assessee is required to indicate the address at which notice is to be sent. The notice was sent at the correct address fixing the date of hearing as 14.5.2018 but it was returned back.
3. In view of the above facts and taking note of the following judgments the appeal filed by the assessee is treated as unadmitted/dismissed for non prosecution:-
1. CIT vs. B.N. Bhattachargee and another, reported in 118 ITR 461 [relevant pages 477 & 478]
2. Estate of late Tukojirao Holkar vs. CWT; 223 ITR 480 (M.P.)
3. Commissioner of Income-tax vs. Multiplan India (P) Ltd.; 38 ITD 320 (Del).
4. Late Mrs. Banu E Cowasji Vs. CIT 276 ITR 594 (MP)
4. We may like to clarify that subsequently if the assessee moves an appropriate application for recall of the order and explain the reasons for non appearance and if the Bench is so satisfied, the order may be recalled for the purpose of adjudication of the appeal.
5. In the result, the appeal filed by the assessee is dismissed in limine.
Pronounced in the open court on 14th May, 2018 immediately after conclusion of the hearing.
sd/- sd/-
(O.P. KANT) (AMIT SHUKLA)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 14/05/2018
Veena
Copy forwarded to
1. Applicant 2. Respondent
3. CIT 4. CIT (A)DR:ITAT
ASSISTANT REGISTRAR
ITAT, New Delhi
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