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
Latest Expert Exchange
From the Courts »
 Deepak Sales & Properties Pvt. Ltd vs. ACIT (ITAT Mumbai) (Special Bench)
 Alok Textile Industries Ltd vs. DCIT (Bombay High Court)
 Dulraj U. Jain vs. ACIT (Bombay High Court)
 Halcrow Group Ltd vs. ADIT (ITAT Delhi)
  Kudrat Sandhu vs. UOI (Supreme Court)
 Commissioner Of Income Tax (Exemptions) vs Bharati Vidyapeeth Chairman
 Chief Revenue Controlling Officer Cum Inspector General Of Registration, & Ors. vs P. Babu
 Commissioner Of Income Tax (Tds) vs M/s Tata Teleservices Limited Managing Director
 Commissioner Of Income Tax (Tds) vs M/s Jai Prakash Associates Ltd.
 In The State Of Tamil Nadu vs Union Of India & Ors.
 Lakhan Lal & Anr. vs General Manager (R And R) Narmada Hydrorelectric Development Corporation & Ors.

NTT Data Global Delivery Service Ltd., Unitech Trade Centre, Sector-43, Sushant Lok, Gurgaon. vs ACIT, Circle-5(1), New Delhi
March, 24th 2014
                   DELHI BENCH: `I' NEW DELHI


                          I.T.A .No.-6478/Del/2012
                      (ASSESSMENT YEAR-2008-09)

      NTT Data Global Delivery Service Ltd.,        vs    ACIT,
      Unitech Trade Centre,                               Circle-5(1),
      Sector-43, Sushant Lok, Gurgaon.                    New Delhi
      (APPELLANT)                                         (RESPONDENT)

             Appellant by:   None
             Respondent by: Mr. Peeyush Jain, CIT DR &
                            Sh. Yogesh Kumar Verma, CIT DR

    This is an appeal filed by the assessee against the order dated NIL of
ACIT, Circle-5(1), New Delhi u/s 143(3) r.w.s 144C(5) of the Income Tax Act,
1961 passed in pursuant to the order of the DRP Panel-1, New Delhi dated
24.09.2012 pertaining to 2008-09 assessment year. However at the time of
hearing, no one was present on behalf of the assessee. Accordingly the appeal
was passed over. In the second round also immediately before the rising in the
Bench, the position remained the same. It is seen that neither the assessee is
present nor any request for adjournment has been placed before the Bench. The
record further shows that on the last date of hearing i.e 09.12.2013 the appeal was
adjourned on the specific written request of the assessee and the record shows
that the date was noted by Sh. R.R.Maurya on the adjournment petition moved by
him. In these circumstances, it can be safely presumed that     the      assessee is
not serious in pursuing the present appeal.       The law assists those who are
                                                2                          I.T.A .No.-6478/Del/2012

vigilant and the assessee's non-representation in the background discussed
clearly demonstrates that the assessee is not serious in pursuing the present
appeal. Accordingly, we dismiss the appeal in limine. We find support 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). In the said case while dismissing the reference made at the instance
of the assessee in default the Hon'ble Court made following observations in their
         "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, the court is not bound to answer the

2.       We hasten 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 then it may if so
advised pray for a recall of this order and decisions on merits. The said order
was pronounced on the date of hearing itself in the open Court.
3.       In the result, the appeal of the assessee is dismissed.
         The order is pronounced in the open court on 19th of March 2014.

     Sd/-                                                                    Sd/-
(SHAMIM YAHYA)                                                           (DIVA SINGH)
ACCOUNTANT MEMBER                                                   JUDICIAL MEMBER

Dated: 19 /03/2014
*Amit Kumar*

Copy forwarded to:
1.   Appellant
2.   Respondent
3.   CIT
4.   CIT(Appeals)
5.   DR: ITAT
                                                               ASSISTANT REGISTRAR
                                                                     ITAT NEW DELHI
Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Customer relationship management software CRM software Operational CRM Collaborative CRM

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