CIT v. Multiplan India Ltd.

M/S. Gms Services Pvt. Ltd., Delhi vs. ITO, New Delhi

Bench: Shri H.S. Sidhu

…that of Multiplan India decisions of Delhi Bench of the Tribunal including that o f Multiplan India decisions of Delhi Bench of the Tribunal including that o decisions of Delhi Bench of the Tribunal including that o f Multiplan India f Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), decision in Estate of Late Tukoj…

M/S. D.D. Sales Corporation, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is dismissed

Bench: Smt Diva Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC-I’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .No.-4567/Del/2014 (ASSESSMENT YEAR-2002-03) M/s.D.D. Sales Corporation, vs ACIT, C/o-Manu Monga, Advocate, Circle022(1), #133, Lawyers Chambers, New Delhi Delhi High Court, Sher Shah Road, New Delhi-110003. PAN-AAAFD1937B (APPELLANT) (RESPONDENT) Appellant by None Respondent by Sh.Robin Rawal, Sr. DR Date of Hearing 04.11.2015 Date of Pronouncement 04.11.2015 ORDER The present appeal has been filed by the assessee assailing the correctness of the order dated 23.06.2014 of CIT(A)-XXIII, New Delh…

M/S. Sona Overseas, New Delhi vs. ITO, New Delhi

Bench: Shri H.S. Sidhu

…ing that of Multiplan India decisions of Delhi Bench of the Tribunal including that of Multiplan India decisions of Delhi Bench of the Tribunal including that of Multiplan India decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s High Court’s High Court’s decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), decision in Estate of Late Tukoj…

M/S Interglobe International (P) Ltd, Faridabad vs. Income Tax Officer, Faridabad

In the result, the appeal of the assessee is dismissed

Bench: Smt Diva Singh

…ordingly in the absence of any representation or petition seeking time, the only alternative left is to dismiss the appeal of the assessee in limine. Support is drawn from the order of the Tribunals in Commissioner of Income-Tax vs. Multi Plan India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P). I.T.A .No.-1316/Del/2015 3. Before parting it is appropriate to add that in case the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing; and the assessee is in a position to address the delay then the assessee if so advised…

Singhania Alu Foil Containers Manufacturing Co., New Delhi vs. ACIT, New Delhi

In the result, the assessee’s appeal is dismissed

Bench: Shri G. D. Agarwal, Hon’Ble & Shri A. T. Varkeysinghania Alu Foil Containers Acit, Manufacturing Co., Circle-30(1), Vs. 4215/1A, Ansari Road, New Delhi Daryaganj, New Delhi Pan:Abqfs1788Q (Appellant) (Respondent)

…s made, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, this court is not bound to answer the reference. Page No. 2 (iii). In the case of CIT Vs. Multiplan India Pvt. Ltd. 38 ITD 320 (del). The appeal filed by the revenue before the Tribunal which was fixed for hearing but on the date of hearing nobody represented the revenue / applicant, nor any communication for adjournment was received. There was no communication or information as to why revenue choose to remain absent on that date. The Tribunal on the basis of inherent pow…

Mrs. Adarsh Sharma, Ghaziabad vs. ITO, Ghaziabad

Bench: Shri H.S. Sidhu

…ing that of Multiplan India decisions of Delhi Bench of the Tribunal including that of Multiplan India decisions of Delhi Bench of the Tribunal including that of Multiplan India decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s High Court’s High Court’s decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), decision in Estate of Late Tukoj…

Sh. Satish Kumar Gupta, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is dismissed in limine

Bench: Smt Diva Singh

…ordingly in the absence of any representation or petition seeking time, the only alternative left is to dismiss the appeal of the assessee in limine. Support is drawn from the order of the Tribunals in Commissioner of Income-Tax vs. Multi Plan India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P). I.T.A .No.-318/Del/2014 3. Before parting it is appropriate to add that in case the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing; and the assessee is in a position to address the delay then the assessee if so advised w…

M/S Truthful Developers Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee is dismissed for non prosecution

Bench: Shri J.Sudhakar Reddy & Shri Sudhanshu Srivastava

…was moved seeking adjournment of the case. 3. In the peculiar facts and circumstances and keeping in view the provisions of Order V Rule 19A of the Income-tax Appellate Tribunal Rules, as were considered in the cases of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del); and Late Tukoji Truthful Developers Pvt. Ltd. vs. ITO Rao Holkar, 223 ITR 480 (MP), CIT vs. B.N. Bhattachargee and another, reported in 118 ITR 461 [relevant pages 477 & 478], Late Mrs. Banu E Cowasji Vs. CIT 276 ITR 594 (MP) we dismiss this appeal filed by the assessee. The assessee, if so advised, shall be free to move this Tribunal pr…

Mohit Vohra, New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the assessee stands allowed for statistical

Bench: Shri H.S. Sidhua.Y. : 2008-09 Mohit Vohra, Vs. Acit, Central Circle-12, C/O Rajnish & Associates, E-2, Ara Centre, Chartered Accountants, Jhandewalan, 92 & 87, Defence Colony Flyover New Delhi Market, New Delhi – 110 049 (Pan : Aerpv3311C) (Appellant) (Respondent) Assessee By : Sh. Rajnish Aggarwal, Ca Department By : Sh. Sujit Kumar, Sr. Dr

…appellant is not interested in pursuing the appeal filed by the appellant itself. I therefore, have no option but to dismiss the appeal in default, preferred by the assessee, placing reliance on the following cases. • CIT vs. Multiplan (India) (P) Ltd. (1991) 38 ITD 320 (Del.) • Estate of Late Tukoji Rao Holkar (1997) 223 ITR 490 (MP). 5. Assessee’s appeal stands dismissed.” 5. After perusing the aforesaid impugned order of the Ld. CIT(A), I find that Ld. CIT(A) has not passed a speaking order. He summarily dismissed the appeal by holding that assessee being unrepresented. In my considered opinion, Ld. CIT(A)…

M/S. Design & Decor (India) (P) Ltd., Noida vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

…e (1977), reported in 118 ITR 461 (SC) [relevant pages 477 and 478] wherein their Lordships have held that :- “The appeal does not mean merely filing of the appeal but actively pursuing it.” The Delhi Tribunal in CIT v/s Multiplan India (P) Ltd as reported in 38 ITD 320 (Delhi) when faced with a similar situation of non prosecution of appeal dismissed the appeal of the revenue. In the given circumstance, the appeal filed by the assessee is dismissed for non-prosecution and also non-availability of any submissions along with evidences in support of grounds taken by him.” 4. The assessee, being aggrieved, is in ap…

Jai Janta Trading Co., New Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee is dismissed

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm Ita No. 3414/Del/2011 : Asstt. Year : 2007-08 Jai Janta Trading Co., Vs Income Tax Officer, 2730, 1St Floor, Naya Bazar, Ward-29(1), Drum Shaped Delhi-110006 Building, I.P. Estate, New Delhi-110002 (Appellant) (Respondent) Pan No. Aaafj2040H Assessee By : None Revenue By : Sh. S. K. Jain, Sr. Dr Date Of Hearing : 19.10.2015 Date Of Pronouncement : 19.10.2015 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 15.06.2011 Of Ld. Cit(A)-Xxv, New Delhi. 2. Earlier This Case Was Disposed Off Vide Order Dated 10.01.2012. Thereafter The Assessee Moved Miscellaneous Application For Recalling The Ex-Parte Order & Vide Order Dated 04.09.2015 In M.A. No. 173/Del/2012, The Order Dated 10.01.2012 Was Recalled & The Date Of Hearing For Today I.E. 19.10.2015 Was Announced On The Said Date In The Open Court, This Fact Is Mentioned In The Order Dated 04.09.2015. However, At The Time Of Hearing Nobody Was Present On Behalf Of The Assessee Nor Any Adjournment Was Sought. It, Therefore, 2 Jai Janta Trading Co. Appears That The Assessee Is Not Interested To Prosecute The Matter.

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. N. K. Saini, AM And Smt. Beena A. Pillai, JM ITA No. 3414/Del/2011 : Asstt. Year : 2007-08 Jai Janta Trading Co., Vs Income Tax Officer, 2730, 1st Floor, Naya Bazar, Ward-29(1), Drum Shaped Delhi-110006 Building, I.P. Estate, New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAAFJ2040H Assessee by : None Revenue by : Sh. S. K. Jain, Sr. DR Date of Hearing : 19.10.2015 Date of Pronouncement : 19.10.2015 ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 15.06.2011 of ld. CIT(A)-XXV, New Delhi. 2. Earlier…