New Diwan Oil Mills v. CIT

M/S. Track Infovision Pvt. Ltd., Haridwar vs. ITO, New Delhi

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

Bench: Shri B.P. Jainassessment Years 2011-12 Track Infovision Pvt. Ltd., Vs. Ito,Ward-16(3), New C/O S.K. Monga & Delhi. Associates, 312-313, Govindpuri, Haridwar. Pan: Aabct 0417E (Appellant) (Respondent) Revenue By : Ms. Bedobani Chaudhuri, Sr.D.R. Assessee(S) By : None

…l is liable to be dismissed for non prosecution. In this regard, I place reliance upon following case laws: 1. CIT vs. Multiplan India Ltd. 38 ITD 320 (Del) 2 2. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P& H) CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC). 4. 4. Respectfully following the view taken in the cases cited (supra), I dismiss this appeal filed by the assessee for non prosecution. 5. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on this day 17th April, 2017 (B.P. JAIN) ACCO…

Shri Rakesh Kumar Kaushik, Ghaziabad vs. ITO, Ghaziabad

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

Bench: Sh. N. K. Saini, Am & Sh. Amit Shukla, Jm Ita No. 5722/Del/2015 : Asstt. Year : 2010-11 Sh. Rakesh Kumar Kaushik, Vs Income Tax Officer, 46, Suchita Complex, Ambedkar Ward-2(2), Road, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan No. Acvpk7252R Assessee By : None Revenue By : Sh. Anil Kumar Sharma, Sr. Dr Date Of Hearing : 11.04.2017 Date Of Pronouncement : 11.04.2017 Order Per N. K. Saini, Am:

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…

Sh. Subodh Gupta, Gurgaon vs. ACIT, Gurgaon

In the result, the appeal of the assessee is dismissed for non- prosecution

Bench: Sh. Sudhanshu Srivastava & Sh. O.P. Kantassessment Year: 2009-10 Vs. Acit, Cir-1(1), Gurgaon Sh. Subodh Gupta, 122A, Hamilton Court, Dlf City-V, Gurgaon Pan : Aahpg0675L (Appellant) (Respondent) Appellant By None Respondent By Sh. N.K. Bansal, Sr.Dr Date Of Hearing 22.02.2017 Date Of Pronouncement 23.02.2017 Order Per O.P. Kant, A.M.: This Appeal, By The Assessee, Is Directed Against Order Of Learned Commissioner Of Income Tax (Appeal)-2, Faridabad, Dated 20.03.2014 For Assessment Year 2009-10. 2. In This Case, The Notice Was Sent To The Assessee For Hearing By Regd. Ad Post For 22.02.2017 At The Address Mentioned In Form No. 36 Vide Column No. 10, But Neither The Assessee Nor His Authorized Representative Attended The Hearing & Also Not Filed Any Application For Adjournment. It Is, Thus, Inferred That The Assessee Is Not Interested In Prosecution Of His Appeal, Therefore, In Our Considered Opinion, No Useful Purpose Would Be Served To Send The Notice Again & Again On The Same Address. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax (Appellate Tribunal) Rules, 1963 As Were Considered In The Case Of Cit Vs. Multiplan India Ltd., (38 Itd 320)(Del), The Assessee’S Appeal Is Liable To Be Dismissed For Want Of Prosecution.

…earing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference. " 4. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 5. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

Shukhmani Technologies Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is dismissed for non- prosecution

…earing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference. " 4. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 5. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

M/S. Renu Construction (P) Ltd., Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is dismissed for non-prosecution

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2009-10 Vs. Income Tax Officer, Ward-15(3), New M/S. Renu Construction (P) Ltd., E- 4/23, Model Town-I, Delhi Delhi Pan : Aaccr3114P (Appellant) (Respondent)

…earing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference. " 5. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

Pradeep Kumar Gambhir, New Delhi vs. DCIT, New Delhi

In the result, both the appeals of the assessee are dismissed for non-prosecution

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

…earing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference. " 4. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 5. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

Ramesh Sobti, New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is dismissed for non- prosecution

…earing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference. " 4. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 5. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

M/S. R.P. Milkmade Products Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is dismissed for non- prosecution

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2008-09 Vs. Acit, Circle-15(1), C.R. Building, R.P.Milkmade Products Pvt. Ltd, 3/16, West Patel Nagar, New New Delhi Delhi Pan : Aaacr7284A (Appellant) (Respondent) Appellant By None Respondent By Sh. F.R. Meena, Sr.Dr Date Of Hearing 05.01.2017 Date Of Pronouncement 06.01.2017 Order Per O.P. Kant, A.M.: This Appeal, By The Assessee, Is Directed Against Order Of Learned Commissioner Of Income Tax (Appeal)-Xviii, New Delhi, Dated 07.11.2011 For Assessment Year 2008-09. 2. In This Case, The Notice Was Sent To The Assessee For Hearing By Regd. Ad Post For 05.01.2017 At The Address Mentioned In Form No. 36 Vide Column No. 10, But Neither The Assessee Nor His Authorized Representative Attended The Hearing & Also Not Filed Any Application For Adjournment. It Is, Thus, Inferred That The Assessee Is Not Interested In Prosecution Of His Appeal, Therefore, In Our Considered Opinion, No Useful Purpose Would Be Served To Send The Notice Again & Again On The Same Address. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax (Appellate Tribunal) Rules, 1963 As Were 2

…earing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference. " 4. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 5. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

Mr. Seva Singh, New Delhi vs. ITO, New Delhi

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

Bench: Sh. N. K. Sainiita No. 4721/Del/2016 : Asstt. Year : 2007-08 Mr. Seva Singh, Vs Income Tax Officer, Prop. M/S Shakti Business System, Ward-51(1), Bq-25, West Shalimar Bagh, New Delhi New Delhi-110088 (Appellant) (Respondent) Pan No. Aaxps6751R Assessee By : None Revenue By : None Date Of Hearing : 03.01.2017 Date Of Pronouncement : 03.01.2017 Order This Is An Appeal By The Assessee Against The Order Dated 06.07.2016 Of Ld. Cit(A)-17, New Delhi. 2. During The Course Of Hearing Nobody Was Present On Behalf Of The Assessee Neither Any Adjournment Was Sought. The Notice Of Hearing Was Sent To The Assessee On 03.11.2016 Through Rpad Which Has Not Yet Been Returned Back By The Postal Authority. It, Therefore, Appears That The Assessee Is Not Interested To Prosecute The Matter.

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…

Sh. Vijay Kumar, New Delhi vs. ITO, New Delhi

In the result, the appeals filed by the assessee are dismissed

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita Nos. 6073 & 6074/Del/2013 : Asstt. Year : 2009-10 Vijay Kumar, Vs Income Tax Officer, C/O P.N. Chawla, Advocate, Ward-39(4), B-V, Vandhana, 11, Tolstoy Marg New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Ahzpk2007P Assessee By : None Revenue By : Ms. Jyoti Kumari, Cit Dr Date Of Hearing : 03.01.2017 Date Of Pronouncement : 03.01.2017 Order Per N. K. Saini, Am:

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held 3 Vijay Kumar that the appeal does not mean, mere filing of the memo of appeal but effectively…

Senior Media Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the appeals of the assessee are dismissed for non-prosecution

…earing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference. " 4. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 5. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

Team Computers Pvt. Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeals filed by the assessee are dismissed

Bench: Sh. N. K. Saini, Am & Sh. Lalit Kumar, Jm Ita Nos. 3663 & 2160/Del/2013 : Asstt. Years : 2008-09 & 2009-10 Team Computers Pvt. Ltd., Vs Commissioner Of Income Tax(A)- 1, Mohd. Pur, Xix, Vikas Bhawan, New Delhi-110016 New Delhi (Appellant) (Respondent) Pan No. Aaact3478J Assessee By : None Revenue By : Sh. Umesh Chand Dubey, Sr. Dr Date Of Hearing : 29.11.2016 Date Of Pronouncement : 29.11.2016 Order Per N. K. Saini, Am: These Two Appeals By The Assessee Are Directed Against The Separate Orders Of The Ld. Cit(A)-19, New Delhi Dated 27.11.2012 & 21.01.2013 For The Assessment Years 2008-09 & 2009-10 Respectively.

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…

M/S. Wuhan Research Institute of Post and Telecommunication India Project Office, Noida vs. ADIT, New Delhi

In the result, the appeals filed by the assessee are dismissed

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 5810/Del/2013: Asstt. Year : 2009-10 Wri India Branch Office, Vs Asstt. Commissioner Of Income C-48, Sector-65, Noida, Tax, Circle-2, Uttar Pradesh-201301 Noida (Appellant) (Respondent) Pan No. Aaacw5534A Ita No. 2058/Del/2014: Asstt. Year : 2003-04 Wuhan Research Institute Of Post Vs Asstt. Director Of Income Tax & Telecommunication-Project Circle-2(2), (Int. Taxation), Office, C-48, Sector-65, New Delhi Noida -201301 (Appellant) (Respondent) Pan No. Aaacw4737B Assessee By : None Revenue By : Sh. Umesh Chand Dubey, Sr. Dr Date Of Hearing : 22.11.2016 Date Of Pronouncement : 22.11.2016 Order Per N. K. Saini, Am: These Are The Appeals By The Assessee Against The Orders Dated 28.08.2013 & 30.11.2012 Of Ld. Cit(A), Noida & Ld. Cit(A)-Xxv, New Delhi For The Assessment Years 2009-10 & 2003-04 Respectively. 2. During The Course Of Hearing Nobody Was Present On Behalf Of The Assessee Neither Any Adjournment Was Sought. In 2 Wri India Branch Office Spite Of The Fact That Notices Of Hearing Were Issued On 03.10.2016 By Rpad At The Address Mentioned In The Impugned Orders & Form Nos. 36 Which Have Not Yet Been Returned Back By The Postal Authority. It, Therefore, Appears That The Assessee Is Not Interested To Prosecute The Matter.

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the 3 WRI India Branch Office reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but…

Wri India Branch Office, Noida vs. ACIT, Noida

In the result, the appeals filed by the assessee are dismissed

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 5810/Del/2013: Asstt. Year : 2009-10 Wri India Branch Office, Vs Asstt. Commissioner Of Income C-48, Sector-65, Noida, Tax, Circle-2, Uttar Pradesh-201301 Noida (Appellant) (Respondent) Pan No. Aaacw5534A Ita No. 2058/Del/2014: Asstt. Year : 2003-04 Wuhan Research Institute Of Post Vs Asstt. Director Of Income Tax & Telecommunication-Project Circle-2(2), (Int. Taxation), Office, C-48, Sector-65, New Delhi Noida -201301 (Appellant) (Respondent) Pan No. Aaacw4737B Assessee By : None Revenue By : Sh. Umesh Chand Dubey, Sr. Dr Date Of Hearing : 22.11.2016 Date Of Pronouncement : 22.11.2016 Order Per N. K. Saini, Am: These Are The Appeals By The Assessee Against The Orders Dated 28.08.2013 & 30.11.2012 Of Ld. Cit(A), Noida & Ld. Cit(A)-Xxv, New Delhi For The Assessment Years 2009-10 & 2003-04 Respectively. 2. During The Course Of Hearing Nobody Was Present On Behalf Of The Assessee Neither Any Adjournment Was Sought. In 2 Wri India Branch Office Spite Of The Fact That Notices Of Hearing Were Issued On 03.10.2016 By Rpad At The Address Mentioned In The Impugned Orders & Form Nos. 36 Which Have Not Yet Been Returned Back By The Postal Authority. It, Therefore, Appears That The Assessee Is Not Interested To Prosecute The Matter.

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the 3 WRI India Branch Office reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but…

Karuna Shanker, New Delhi vs. ITO, New Delhi

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

Bench: Sh. N. K. Sainiita No. 3154/Del/2016 : Asstt. Year : 2006-07 Karuna Shanker, Vs Income Tax Officer, B-70, Ambedkar Colony, Behind Ward-24(3), Temple, Chattarpur, New Delhi-110001 New Delhi-110074 (Appellant) (Respondent) Pan No. Anzps6117Q Assessee By : None Revenue By : Sh. S. K. Jain, Sr. Dr Date Of Hearing : 17.11.2016 Date Of Pronouncement : 18.11.2016 Order This Is An Appeal By The Assessee Against The Order Dated 15.03.2016 Of Ld. Cit(A)-Ii, New Delhi. 2. During The Course Of Hearing Nobody Was Present On Behalf Of The Assessee Inspite Of The Fact That Notice Of Hearing Was Issued On 07.10.2016 By Rpad At The Address Mentioned In The Impugned Order & Form No. 36 Which Has Not Yet Been Returned Back By The Postal Authority. Earlier Also When The Case Was Fixed For Hearing On 04.10.2016 Nobody Was Present On Behalf Of The Assessee Neither Any Adjournment Was Sought. It, Therefore, Appears That The Assessee Is Not Interested To Prosecute The Matter. 2 Karuna Shanker 3. The Law Aids Those Who Are Vigilant, Not Those Who Sleep Upon Their Rights. This Principle Is Embodied In Well Known Dictum, “Vigilantibus Et Non Dormientibus Jura Sub Veniunt’. Considering The Facts & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax Appellate Tribunal Rules As Were Considered In The Case Of Cit Vs. Multiplan India Ltd., (38 Itd 320)(Del), We Treat This Appeal As Unadmitted.

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…

M/S. Aerens Entertainment Zone Private Ltd., New Delhi vs. DCIT, New Delhi

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

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…