Anupriya Marketing Ltd., New Delhi v. ITO, New Delhi

ITA 5965/DEL/2010 | 2006-2007
Pronouncement Date: 03-03-2011 | Result: Dismissed

Appeal Details

RSA Number 596520114 RSA 2010
Bench Delhi
Appeal Number ITA 5965/DEL/2010
Duration Of Justice 2 month(s) 5 day(s)
Appellant Anupriya Marketing Ltd., New Delhi
Respondent ITO, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 03-03-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 03-03-2011
Date Of Final Hearing 17-09-2012
Next Hearing Date 17-09-2012
Assessment Year 2006-2007
Appeal Filed On 28-12-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A NEW DELHI) BEFORE SHRI A.D. JAIN JUDICIAL MEMBER AND SHRI A.K. GARODIA ACCOUNTANT MEMBER I.T.A. NO.5965 /DEL/2010 ASSESSMENT YEAR : 2006-07 M/S ANUPRIYA MARKETING LTD. ITO 31/77 PUNJABI BAGH (WEST) WARD-1 (4)< NEW DELHI. V. NEW DELHI. (APPELLANT) (RESPONDENT) PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO.AABCA AABCA AABCA AABCA- -- -3239 3239 3239 3239- -- -K KK K APPELLANT BY : NONE. RESPONDENT BY : MRS. ANUSHA KHURANA SR. DR. ORDER PER A.K. GARODIA AM: THIS IS AN ASSESSEE'S APPEAL FILED AGAINST THE ORDER OF LD CIT(A)-IV NEW DELHI DATED 18.10.2010 FOR ASSESSMENT YEAR 2006-07. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE ALTHOUGH THE DAT E OF HEARING WAS NOTIFIED TO THE ASSESSEE IN THE ACKNOWLEDGEMENT-CUM-NOTICE ISSUED TO THE ASSESSEE AT THE TIME OF FILING OF APPEAL ON 28.12.2010. THERE IS NO REQUEST FOR ADJOURNMENT. UNDER THESE FACTS IT IS INFERRED THAT THE ASSESSEE IS NOT I NTERESTED IN GETTING THE APPEAL PROSECUTED. HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF TUKOJIRAO HOLKAR V. CWT 223 ITR 480 (MP) WHILE DISMISSING THE R EFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT MADE THE FOLLOWING OBS ERVATIONS: PAGE 2 OF 3 ITA NO5965./DEL/10 IF THE PARTY AT WHOSE INSTANCE THE REFERENCE IS MADE FAI LS TO APPEAR AT THE HEARING OR FAILS IN TAKING STEPS FOR PREPARATION OF TH E PAPER BOOK SO AS TO ENABLE HEARING OF THE REFERENCE THE COURT IS NOT BOUND TO A NSWER THE REFERENCE. 3. ITAT DELHI BENCH D IN THE CASE OF CIT V. MULTIPLAN INDIA (P) LTD. OBSERVED THAT THE PROVISIONS OF RULE 19 STATE THAT MERE ISSUE OF NOTICE COULD NOT BY ITSELF MEAN THAT THE APPEAL HAD BEEN ADMITTED. THIS RULE ONLY CLARI FIES THE POSITION. THERE MIGHT BE VARIOUS REASONS WITH THE APPELLANT TO REMAIN ABSENT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT ALSO BE A DESIRE OR ABSENCE OF NEED TO PROSECUTE THE APPEAL OR LIABILITY TO ASSIST THE TRIBUNAL IN A PROPER MANNER OR TO TAKE BENEFIT OF VAGARIES OF LAW. 4. RESPECTFULLY FOLLOWING THE PRECEDENTS THE APPEAL FILED B Y THE ASSESSEE IS TREATED AS UN-ADMITTED AND DISMISSED IN LIMINE. 5. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMI SSED. 6. ORDER PRONOUNCED IN THE OPEN COURT ON THE DAY OF 3 RD MARCH 2011. SD/- SD/- (A.D. JAIN) (A.K. GAROD IA) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 3.3.2011. HMS COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)- NEW DELHI. 5. THE DR ITAT LOKNAYAK BHAWAN KHAN MARKET NEW DELHI. TRUE COPY. PAGE 3 OF 3 ITA NO5965./DEL/10 (ITAT NEW DELHI).