Power System Operation Corporation Ltd., New Delhi v. ACIT, New Delhi

ITA 2017/DEL/2016 | 2012-2013
Pronouncement Date: 30-11-2017 | Result: Dismissed

Appeal Details

RSA Number 201720114 RSA 2016
Assessee PAN AAFCP2086B
Bench Delhi
Appeal Number ITA 2017/DEL/2016
Duration Of Justice 1 year(s) 7 month(s) 16 day(s)
Appellant Power System Operation Corporation Ltd., New Delhi
Respondent ACIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 30-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 30-11-2017
Assessment Year 2012-2013
Appeal Filed On 13-04-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES B: DELHI BEFORE SHRI BHAVNESH SAINI JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI ACCOUNTANT MEMBER ITA.NO.2017/DEL./2016 ASSESSMENT YEARS 2012-2013 POWER SYSTEM OPERATION CORPORATION LTD. B-9 1 ST FLOOR QUTAB INSTITUTIONAL AREA KATWARIA SARAI NEW DELHI 110016. PAN AAFCP2086B VS. THE ACIT CIRCLE-20(1) 2 ND FLOOR C.R. BUILDING NEW DELHI 110 002. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : MS. ASHIMA NEB SR. D.R. DATE OF HEARING : 30.11.2017 DATE OF PRONOUNCEMENT : 30.11.2017 ORDER PER BHAVNESH SAINI J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-7 NEW DELHI DATED 26 TH FEBRUARY 2016 FOR THE A.Y. 2012-2013. 2. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEA RING THROUGH REGISTERED POST. HOWEVER NONE APPEARED ON BEHALF OF THE 2 ITA.NO.2017/DEL./2016 POWER SYSTEM OPERATION CORPORATION LTD. NEW DELHI. ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. IT THEREFORE APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THEREFORE THE APPEAL OF ASSESSEE IS LIABLE TO BE D ISMISSED. 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 I NDIA LTD. 38 ITD 320 (DEL.); HONBLE 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 O F APPEAL BUT EFFECTIVELY PURSUING THE SAME THE APPEAL OF THE ASSESSEE IS DI SMISSED AS UN- ADMITTED. 4. IN THE RESULT APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRASHANT MAHARISHI) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI DATED 30 TH NOVEMBER 2017 VBP/- 3 ITA.NO.2017/DEL./2016 POWER SYSTEM OPERATION CORPORATION LTD. NEW DELHI. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT B BENCH 6. GUARD FILE //BY ORDER// ASST. REGISTRAR : ITAT : DELHI BENCHES : DELHI.