New Diwan Oil Mills v. CIT

M/S. Pearl Drinks Ltd., New Delhi vs. ACIT, New Delhi

Bench: Sh. H.S. Sidhu & Sh. T.S. Kapoorassessment Year: 2011-12 Pearl Drinks Ltd., Vs. Acit, 702, Ansal Bhawan, 16, K.G. Central Circle-07, Jhandewalan, Marg, New Delhi New Delhi Pan :Aaacp1210C (Appellant) (Respondent) Appellant By None Respondent By Ms. Rachna Singh, Cit(Dr)

…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…

Maharani Royal Developers P.Ltd, New Delhi vs. ITO, Ward-16(1), New Delhi

In the result, the appeal of the assessee stands dismissed

Bench: Smt Diva Singh

…the 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.” The Hon’ble Punjab & Haryana High Court also in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the ITA-7004/Del/2017 Page 2 of 2 reference unanswered since the assessee remained absent and there was not any assistance from the assessee. Reference may also be made to the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) (SC) wherein their Lordship of the Apex Court held that the appeal does not mean, mere f…

Ajit Singh, Gurgaon vs. ITO, Ward- 1, Gurgaon

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

Bench: Smt Diva Singh

…n 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.” The Hon’ble Punjab & Haryana High Ajit Singh vs. ITO 2 Court also 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. Reference may also be made to the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) (SC) wherein their Lordships of Hon'ble Supreme Court held that the appeal does not mean, mere filing of the memo of ap…

Nitin Yadav, New Delhi vs. ITO, Ward- 44(4), New Delhi

In the result, the appeal of the assessee stands dismissed

Bench: Smt Diva Singh

…ar at the 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.” The Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) has also returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. Reference may also be made to the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) (SC) wherein their Lordship of the Apex Court held that the appeal does not mean, mere filing of the memo of a…

Raj Kumar, Meerut vs. ITO, Ward- 2(2), Meerut

In the result, the appeal of the assessee stands dismissed

Bench: Smt Diva Singh

…the 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.” The Hon’ble Punjab & Haryana High Court also 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. Reference may also be made to the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) (SC) wherein their Lordship of the Apex Court held that the appeal does not mean, mere filing of the memo of appeal but…

Anita Kumari, Panipat vs. ITO, Ward- 1, Panipat

In the result, the appeal of the assessee stands dismissed

Bench: Smt Diva Singh

…the 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.” The Hon’ble Punjab & Haryana High Court also 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. Reference may also be made to the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) (SC) wherein their Lordship of the Apex Court held that the appeal does not mean, mere filing of the memo of appeal but…

Rayban Organics (P) Ltd., Faridabad vs. JCIT, Ghaziabad

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

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2010-11 Rayban Organics (P) Ltd., Vs. Jcit, C/O- M/S. Chordiya & Company, Range-2, Ghaziabad Cas, 826, Sector-15A, Faridabad Pan :Aaccr8032N (Appellant) (Respondent) Appellant By None Respondent By Sh. Atiq Ahmed, Sr. Dr Date Of Hearing 03.07.2018 Date Of Pronouncement 03.07.2018 Order Per O.P. Kant, A.M.: This Appeal, By The Assessee, Is Directed Against Order Of Cit(A), Muzaffarnagar, Dated 16.02.2015 Pertaining To The Assessment Year 2010- 11. 2. In This Case, Notice Was Sent To The Assessee By Rpad On 15.05.2018 At The Address Mentioned In Form No. 36, Fixing The Case For Hearing On 03.07.2018. In Spite Of This, On 03.07.2018 When The Case Was Called Upon, None Appeared On Behalf Of The Assessee, Nor Any Application For Adjournment Has Been Filed. It Is, Thus, Inferred That The Assessee Is Not Interested In Prosecution Of His Appeal. 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. 4. The Hon'Ble Madhya Pradesh High Court In The Case Of Estate Of Late Tukojirao Holkar Vs. Cwt (223 Itr 480) Has Held As Under:

…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…

Kailash Educational & Charitable Society, New Delhi vs. DIT (Exemptions), New Delhi

Bench: Shri N.K.Billaiya & Smt. Beena A Pillai

…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…

Kailash Educational & Charitable Society, New Delhi vs. DIT (Exemptions), New Delhi

Bench: Shri N.K.Billaiya & Smt. Beena A Pillai

…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…

Md Synergy India Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2010-11 Md Synergy India Pvt. Ltd., Vs. Income Tax Officer, 138, Deshbandhu Apartments, Ward-16(1), Room No.312, C.R. Kalkaji, New Delhi Building, New Delhi Pan :Aaecm8918N (Appellant) (Respondent) Appellant By None Respondent By Sh. Sanjay Kumar Yadav, Sr.Dr Date Of Hearing 21.06.2018 Date Of Pronouncement 21.06.2018 Order Per O.P. Kant, A.M.: The Present Appeal By The Assessee Is Directed Against The Order Of Dispute Resolution Panel-Iii, New Delhi, Dated 31.03.2010 Pertaining To Assessment Year 2010-11. 2. None Put In Appearance On Behalf Of The Assessee At The Hearing Despite Issue Of Notice For Hearing, Through Rpad At The Address Furnished By The Assessee In Column 7 Of The Memo Of Appeal In Form No. 36. The Envelope, Containing The Notice Of Hearing Has Returned Unserved With The Remark “Left”. No Application For Adjournment Of Hearing Has Been Received On Behalf Of The Assessee. It Gives An Impression That Assessee Is Not Interested In Pursuing Its Appeal. 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. 4. The Hon'Ble Madhya Pradesh High Court In The Case Of Estate Of Late Tukojirao Holkar Vs. Cwt (223 Itr 480) Has Held As Under:

…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…

Swiber Offshore Marine Pte Ltd., Mumbai vs. DCIT, Dehradun

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

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2010-11 Swiber Offshore Marine Pte. Ltd., Vs. Dcit, C/O- Srbc & Associates Llp, 14Th International Taxation, Circle -2, Floor, The Ruby, 29, Senapati Dehradun Bapat Marg, Dadar (W), Mumbai Pan :Aajcs6025K (Appellant) (Respondent) Appellant By None Respondent By Sh. Sanjay Kumar Yadav, Sr.Dr Date Of Hearing 21.06.2018 Date Of Pronouncement 21.06.2018 Order Per O.P. Kant, A.M.: The Present Appeal By The Assessee Is Directed Against The Order Of Dispute Resolution Panel-Ii, New Delhi, Dated 10.12.2014, Pertaining To The Assessment Year 2010-11. 2. On The Last Date Of Hearing, I.E., 24.05.2018, When The Case Was Called Upon, None Appeared On Behalf Of The Assessee & The Case Was Adjourned To 21.06.2018 With The Direction To Issue Fresh Notice, Which Has Not Returned Unserved. Today, I.E., 21.06.2018, Again None Turned Up On Behalf Of The Assessee & Even No Application For Adjournment Of Hearing Has Been Filed On Behalf Of The Assessee. It Gives An Impression That Assessee Is Not Interested In Pursuing Its Appeal. 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. 4. The Hon'Ble Madhya Pradesh High Court In The Case Of Estate Of Late Tukojirao Holkar Vs. Cwt (223 Itr 480) Has Held As Under:

…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…

Prometric Testing Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2009-10 Prometric Testing Pvt. Ltd., Vs. Dcit, 2Nd Floor, Dlf Infinity, Tower-A, Circle-2, Gurgaon Sector-25, Dlf Phase-Ii, Dlf City, Gurgaon Pan :Aaccp5202A (Appellant) (Respondent) Appellant By None Respondent By Sh. Sanjay Kumar Yadav, Sr.Dr

…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…

Lilu Ram, Gurgaon vs. ITO, Ward- 2(5), Gurgaon

Bench: Shri Bhavnesh Saini

…160/Del/2018, A.Y.2011-12 Sh. Lilu Ram vs. ITO, Gurgaon 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…

Arjun Lal Khanchandani, New Delhi vs. Pr. CIT, New Delhi

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2010-11 Sh. Arjun Lal Khanchandani, Vs. Pr. Cit, 67/4, Madras House, Daryaganj, Delhi -18, New Delhi New Delhi Pan :Aanpk4318G (Appellant) (Respondent) Appellant By None Respondent By Smt. Rachna Singh, Cit(Dr)

…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…

M/S. Anjal Garments, Noida vs. ACIT, New Delhi

In the result, the appeal of the assessee is dismissed

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry[Assessment Year: 2007-08] M/S Anjal Garments Vs. The A.C.I.T A-98, Sector 5 Circle 36(1) Noida New Delhi Pan : Aaffa 1738 G [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.” 7. 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. 8. 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…

Madhu Joshi, Dehradun vs. ITO, Ward-1(5), Dehradun

In the result, the appeals of the assessee are dismissed

Bench: Sh. N. K. Sainiita No. 5981/Del/2017 : Asstt. Year : 2011-12 Ita No. 5982/Del/2017 : Asstt. Year : 2012-13 Smt. Madhu Joshi, Vs Income Tax Officer, 32/5, Chander Road, Ward-1(5), Dehradun Dehradun (Appellant) (Respondent) Pan No. Ahkps3429G Assessee By : None Revenue By : Sh. B. R. Mishra, Sr. Dr Date Of Hearing : 04.06.2018 Date Of Pronouncement : 04.06.2018 Order These Two Appeals By The Assessee Are Directed Against The Separate Orders Each Dated 07.06.2017 Of Ld. Cit(A), Dehradun.

…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 Unison Hotels Pvt. Ltd., New Delhi vs. DCIT, New Delhi

Bench: Sri R.S.Syal & Smt. Beena A Pillaia.Y. 2008-09 M/S Unison Hotels P Ltd. Vs. Dcit, Circle 27(1) Plot No.2, Vasant Kunj New Delhi Phase Ii Nelson Mandela Road New Delhi 110 070 Pan: Aaacu0455C (Appellant) (Respondent)

…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 sam…