Latest Expert Exchange Queries

GST Demo Service software link:
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
Popular Search: VAT RATES :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: list of goods taxed at 4% :: empanelment :: TAX RATES - GOODS TAXABLE @ 4% :: ACCOUNTING STANDARDS :: VAT Audit :: articles on VAT and GST in India :: form 3cd :: ARTICLES ON INPUT TAX CREDIT IN VAT :: due date for vat payment :: Central Excise rule to resale the machines to a new company :: cpt :: ACCOUNTING STANDARD :: TDS
From the Courts »
 Commissioner Of Income Tax, Delhi Vs. M/s. Maruti Udyog Ltd
 Pr. Commissioner Of Income Tax - 6 Vs. M/s. Mohan Export India Private Limited
 Principal Commissioner Of Income Tax-7 Vs. Oriental International Co. Pvt. Ltd.
 Pr. Commissioner Of Income Tax-2 Vs. British Motor Car Co.(1934) Ltd
  Vidyadayani Shiksha Samiti vs. CIT (ITAT Delhi)
 Halcrow Consulting India Pvt. Ltd vs. DCIT (ITAT Delhi)
 ACIT vs. TRN Energy Pvt. Ltd (ITAT Delhi)
 Aditya Chemicals Ltd vs. ITO (ITAT Delhi)
 Gayatri Aggarwal Vs. Income Tax Commissioner & Ors.
 Paradigm Geophysical Pvt. Ltd. Vs. Commissioner Of Income Tax (International Taxation)-3, New Delhi
 Download Companies (Amendment) Act, 2017

MS Payal Dayal Mathew,D-12, Jangpura-B,New Delhi. Vs.ITO,Ward-37 (1), New Delhi.
February, 18th 2014
                    (DELHI BENCH `F' NEW DELHI)


                       I.T.A. No.1141/Del/2013
                      Assessment year : 2009-10

            MS Payal Dayal Mathew,             ITO,
            D-12, Jangpura-B,                  Ward-37 (1),
            New Delhi.                   V.    New Delhi.

                 (Appellant)                   (Respondent)

                       PAN /GIR/No.AIWPM 3472-C

                  Appellant by : None.
                  Respondent by : Ms. Meenakshi Vohra, Sr. DR.



      The appeal was originally fixed for hearing on 27.8.2013 on
which date an adjournment was granted and thereafter the appeal was
fixed for hearing on 4.2.2014. On the date of hearing, nobody was
present. Therefore, the appeal was passed over. In the second round
also, nobody was present therefore again the appeal was passed over.
In the third round also, there was nobody present on behalf of
assessee. It appears that the assessee is not interested in prosecuting
the appeal. Hence the appeal filed by the assessee is liable to be
dismissed for non prosecution. In our above view, we find support from
the following decisions:-

      1. In the case of CIT v. B.N. Bhattachargee & Another 118 ITR
      461 (relevant pages 477 & 478) wherein their Lordships have
                                       2               ITA No1141/Del/2013

        held that "The appeal does not mean merely filing of appeal but
        effectively of pursuing it."

        2. In the case of Estate of Late Tukoji Rao Holker v. CWT 223 IR
        480 (MP) while dismissing the reference made at the instance of
        assessee in default made following observations in their order:
        "if the party at whose instance the reference is 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.
        3. In the case of CIT v. 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 power treated the appeal filed by the
        revenue as un-admitted in view of Rule 19 of the Appellate
        Tribunal Rules, 1963.

Therefore, keeping in view the above, the appeal filed by the assessee
is dismissed.

2.      Order pronounced in the open court on 4th day of February,

        Sd/-                                              Sd/-
 (DIVA SINGH)                                     (T.S. KAPOOR)
JUDICIAL MEMBER                               ACCOUNTANT MEMBER

Dt. 04.02.2014.
                                    3             ITA No1141/Del/2013

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.

                                                  By Order

                                                     (ITAT, New Delhi).

Date of hearing                                      04.02.2014

Date of Dictation                                    04.02.2014

Date of Typing                                       04.02.2014

Date of order signed by                              04.02.2014
both the Members &

Date of order uploaded on net
& sent to the Bench concerned.
Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Privacy Policy

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions