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: ARTICLES ON INPUT TAX CREDIT IN VAT :: empanelment :: cpt :: ACCOUNTING STANDARDS :: ACCOUNTING STANDARD :: TAX RATES - GOODS TAXABLE @ 4% :: form 3cd :: due date for vat payment :: Central Excise rule to resale the machines to a new company :: VAT RATES :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: list of goods taxed at 4% :: articles on VAT and GST in India :: TDS :: VAT Audit
From the Courts »
 Order of a Four-Member Appellate Authority constituted under Chartered Accountants Act is Valid: Delhi HC
 Emami Infrastructure Ltd vs. ITO (ITAT Kolkata)
  Anand Agarwal vs. Vilas Chandrakant Gaokar (Bombay High Court)
 Bar Council of India vs. A. K. Balaji & Ors (Supreme Court)
 ITO vs. Venkatesh Premises Co-op Society Ltd (Supreme Court)
 Pr CIT vs. Amphenol Interconnect India P. Ltd (Bombay High Court)
 Pr CIT vs. Amphenol Interconnect India P. Ltd (Bombay High Court)
 Anand Agarwal vs. Vilas Chandrakant Gaokar (Bombay High Court)
 Principal Commissioner Of Income Tax (Central)-I Vs. Smt. Ritu Singal
 Vinod Kumar Gupta Vs. Deputy Commissioner Of Income Tax Central Circle-17
 How you can gift and still save tax on top of HRA, tuition fee, more Income Tax Returns (ITR) filing top hack

Nakshtra Promoters Developers, E-102, Ist Floor, GK Enclave-I, New Delhi. Vs. ITO, Ward-1 (4), New Delhi.
March, 11th 2014
                   (DELHI BENCH `E' NEW DELHI)


                       I.T.A. No.5845/Del/2012
                      Assessment year : 2009-10

            Nakshtra Promoters Developers,           ITO,
            E-102, Ist Floor, GK Enclave-I,          Ward-1 (4),
            New Delhi.                         V.    New Delhi.

                (Appellant)                    (Respondent)

                      PAN /GIR/No.AAGFN 1022-M

                  Appellant by : None
                  Respondent by : Shri Keyur Patel, Sr. DR.



      This is an appeal filed by the assessee against the order of Ld
CIT(A) 17.9.2012. The appeal was initially listed for hearing on
17.1.2013. However, on 17.1.2013 Bench did not function and finally
on 8.10.2013 the revenue took the adjournment and hearing was fixed
for today i.e. 6th March, 2014 and both parties were informed
accordingly. However, at the time of hearing nobody was present on
behalf of the 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 No5845/Del/2012

      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 6th day of March, 2014.

     Sd/-                                               Sd/-
 (U.B.S. BEDI)                                  (T.S. KAPOOR)
JUDICIAL MEMBER                             ACCOUNTANT MEMBER

                                 3             ITA No5845/Del/2012

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                                   6.3.2014

Date of Dictation                                 6.3.2014

Date of Typing                                    6.3.2014

Date of order signed by                           6.3.2014
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.
Custom Software Development Outsourcing Custom Software Development Offshore Cus

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