M/s. Priapus Infrastructure Ltd., New Delhi v. ACIT, New Delhi

ITA 4923/DEL/2015 | 2012-2013
Pronouncement Date: 08-11-2017 | Result: Dismissed

Appeal Details

RSA Number 492320114 RSA 2015
Assessee PAN AAFCP2749B
Bench Delhi
Appeal Number ITA 4923/DEL/2015
Duration Of Justice 2 year(s) 3 month(s) 7 day(s)
Appellant M/s. Priapus Infrastructure Ltd., New Delhi
Respondent ACIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 08-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 08-11-2017
Assessment Year 2012-2013
Appeal Filed On 31-07-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G DELHI .. ! BEFORE SHRI N.K. SAINI ACCOUNTANT MEMBER AND SHRI JOGINDER SINGH JUDICIAL MEMBER ITA NO.4923/DEL/2015 ASSESSMENT YEAR: 2012-13 M/S PRIAPUS INFRASTRUCTURE LTD. M-62 & 63 FIRST FLOOR CANNAUGHT PLACE NEW DELHI-110001 / VS. ACIT CIRCLE-20(1) NEW DELHI ( %& /ASSESSEE) ( / REVENUE) P.A.N. AAFCP2749B + / DATE OF HEARING : 08/11/2017 + / DATE OF ORDER: 08/11/2017 %& / ASSESSEE BY NONE / REVENUE BY S HRI KAUSHLENDRA TIWARI - DR ITA NO.4923/DEL./2015 PRIAPUS INFRASTRUCTURE LTD. 2 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER 12/06/2015 OF THE LD. FIRST APPELLATE AUTHORITY DE LHI FOR ASSESSMENT YEAR 2012-13 SUSTAINING THE ADDITION OF RS.17 53 900/- ON ACCOUNT OF DISALLOWANCE MADE U/S 14A OF THE INCOME TAX ACT 1961 (HEREINAFTER THE ACT). 2. DURING HEARING NONE WAS PRESENT FOR THE ASSESS EE IN SPITE OF ISSUANCE OF REGISTERED AD NOTICES ON 20 /07/2017 AND 30/09/2017. THE NOTICE WAS RETURNED UNSERVED BY THE POSTAL AUTHORITIES WITH THE REMARK LEFT . THEREFO RE WE HAVE NO OPTION BUT TO PROCEED EX-PARTE QUA THE ASSESSEE . THE LD. DR SHRI KAUSHLENDRA TIWARI DEFENDED THE ADDITION MADE BY THE AO AND SUSTAINED BY THE LD. CIT(A). 2.1. WE HAVE CONSIDERED THE SUBMISSIONS OF LD. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. SINCE THE ASSESSEE DID NOT RESPOND TO THE NOTICES ISSUED TO I T AND RETURNED BY THE POSTAL AUTHORITIES WE FEEL THAT IT WAS THE DUTY OF THE ASSESSEE TO INFORM THE REGISTRY OF THIS BENCH WITH RESPECT TO CHANGE IN ADDRESS IF ANY. BUT THAT WA S NOT DONE ITA NO.4923/DEL./2015 PRIAPUS INFRASTRUCTURE LTD. 3 THEREFORE WITHOUT GOING INTO THE MERITS OF THE APP EAL WE DISMISS THE SAME. HOWEVER WE FURTHER FEEL THAT AS PER ARTICLE-265 OF THE CONSTITUTION OF INDIA ONLY DUE TAXED HAS TO BE LEVIED AND COLLECTED. THEREFORE WE MAKE IT CLEA R THAT IF AT THE LATER STAGE WITHIN THE PRESCRIBED TIME IF THE ASSESSEE APPEARS AND EXPLAINS THE REASONS OF NON-APPEARANCE AND IF THE BENCH IS SATISFIED IT MAY RECALL THIS ORDER. A T THIS STAGE THE APPEAL OF THE ASSESSEE IS DISMISSED. FINALLY THE APPEAL OF THE ASSESSEE IS DISMISSED. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE LD. DR AT THE CONCLUSION OF THE HEA RING ON 08/11/2017. SD/- SD/- (N. K. SAINI) (JOGINDER SINGH) ' / ACCOUNTANT MEMBER # ' /JUDICIAL MEMBER DELHI; DATED : 08/11/2017 F{X~{T? P.S/. .. $#&' (' / COPY OF THE ORDER FORWARDED TO : 1. / / THE APPELLANT 2. 01/ / THE RESPONDENT. 3. 3 ( ) / THE CIT NEW DELHI. 4. 3 / CIT(A)- DELHI ITA NO.4923/DEL./2015 PRIAPUS INFRASTRUCTURE LTD. 4 5. 5 0 / DR ITAT DELHI 6. % / GUARD FILE. / BY ORDER 15 0 //TRUE COPY// / (DY./ASSTT. REGISTRAR) / ITAT DELHI