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.

Chahat Paper Mills Pvt. Ltd., 216, Gali Loharan, Ajmeri Gate, New Delhi. Vs Income Tax Officer, Ward 3(3), Delhi-06
June, 18th 2015
ITA No.2525/Del/2013
Asstt.Year: 2002-03

                      DELHI BENCH `B' NEW DELHI


                              Asstt.Year: 2002-03

Chahat Paper Mills Pvt. Ltd.,      vs       Income Tax Officer,
216, Gali Loharan,                          Ward 3(3),
Ajmeri Gate,                                New Delhi.
 (Appellant)                                (Respondent)

                                     Appellant by: None
                         Respondent by : Shri K.K. Jaiswal, Sr. DR
                               Date of Hearing: 11.5.2015
                         Date of pronouncement: 17.6.2015



       The above appeal has been filed by the assessee against the order of

CIT(A)-VIII, New Delhi dated 27.02.2013.

2.     This appeal was initially fixed for hearing on 29.10.2013 and since then

adjournments have been sought by the counsel for the assessee.       Thereafter,

the appeal was fixed for hearing on 11.5.2015 and both parties were informed.

Today on 11.5.2015, no one was present on behalf of the assessee nor any

ITA No.2525/Del/2013
Asstt.Year: 2002-03

request for adjournment was placed before the Bench. Shri K.K. Jaiswal, Sr.

DR appeared on behalf of the Revenue at the time of hearing.

3.     It appears that the assessee is not interested in getting the appeal

prosecuted. Hon'ble Madhya Pradesh High Court in the case of Tukojirao

Holkar Vs CWT 223 ITR 480 (MP), while dismissing the reference made at

the instance of the assessee in default, made the following observations:-

                     "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

4.     ITAT Delhi Bench `D' in the case of CIT vs Multiplan India (P) Ltd.

38 ITD 320 observed that the provisions of Rule 19 state that mere issue of

notice could not by itself mean that the appeal had been admitted. This rule

only clarifies the position. There might be various reasons with the appellant to

remain absent at the time of hearing. One of the reasons might also be a desire

or absence of need to prosecute the appeal or liability to assist the Tribunal in a

proper manner or to take benefit of vagaries of law.

5.     Respectfully following the precedents, the appeal filed by the assessee is

treated as un-admitted and dismissed in limine. We may like to clarify that

subsequently, if the assessee explains the reasons for non-appearance and if the

Bench is so satisfied, the matter may be recalled for the purpose of adjudication

of the appeal.

ITA No.2525/Del/2013
Asstt.Year: 2002-03

6.        In the result, the appeal filed by the assessee is dismissed for non-


          Order pronounced in the open court on 17.06.2015.

          Sd/-                                        Sd/-

  (N.K. SAINI)                               (CHANDRAMOHAN GARG)
ACCOUNTANT MEMBER                                  JUDICIAL MEMBER

DT. 17th JUNE 2015

Copy forwarded to:-

     1.   Appellant
     2.   Respondent
     3.   C.I.T.(A)
     4.   C.I.T.
     5.   DR
                                                    By Order


Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Portal Design Website Design Portal Designing Website Designing Web Design Professional Portal Design Professional Website Design Professional Web Design Portal Design India Website Design India Portal Designing India Website Designing India Web Design India Professional Portal Design India Professional Website Design India Chicago Professional Web Design New York Professional Web Design California Website Design Florida Website Design New Jersey Website Design Britain UK Website Design London Manchester Website Design

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