Latest Expert Exchange Queries

GST Demo Service software link: https://ims.go2customer.com
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
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: ACCOUNTING STANDARD :: form 3cd :: articles on VAT and GST in India :: ACCOUNTING STANDARDS :: VAT Audit :: cpt :: ARTICLES ON INPUT TAX CREDIT IN VAT :: TDS :: TAX RATES - GOODS TAXABLE @ 4% :: due date for vat payment :: empanelment :: VAT RATES :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: list of goods taxed at 4% :: Central Excise rule to resale the machines to a new company
 
 
From the Courts »
 CIT vs. ITD CEM India JV (Bombay High Court)
 Rajasthan Tax Consultants Association vs. UOI (Rajasthan High Court)
  H.T. MEDIA LIMITED Vs. PRINCIPAL COMMISSIONER OF INCOME TAX-IV, NEW DELHI
 Commissioner Of Income Tax (Ltu), New Delhi Vs. Oriental Insurance Company Ltd.
 Principal Commissioner Of Income Tax (Central)-2 Vs. Index Securities Private Limited
 Income Tax Appellate Tribunal, Ahmedabad Benches, Ahmedabad Constitution For The Period From 18/09/2017 To 22/09/2017
  M/s Brothers & Sisters Enterprise vs. JCIT (ITAT Kolkata)
  Commissioner Of Income Tax, Delhi-Iv Vs. DLF Universal Ltd.
 Commissioner Of Income Tax, Delhi-Iv Vs. DLF Universal Ltd.
 Jcb India Ltd. Vs. Deputy Commissioner Of Income Tax &
 Saheb Ram Om Prakash Marketing Pvt Ltd Vs. Commissioner Of Income Tax & ORS

Legend Promoters Pvt. Ltd. 68/11, 1st Floor, Near Tilak Nagar Vs. ITO Ashok Nagar Ward-4(3) New Delhi.
June, 03rd 2015
                    IN THE INCOME TAX APPELLATE TRIBUNAL
                        DELHI BENCHES : "D" NEW DELHI

                   BEFORE SHRI G.C. GUPTA, VICE PRESIDENT
                  AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER

                                 ITA No: 1013/Del/2012
                                  Asstt. year : 2006-07

          Legend Promoters Pvt. Ltd.  vs.      ITO
                  st
          68/11, 1 Floor, Ashok Nagar           Ward-4(3)
          Near Tilak Nagar                     New Delhi.
          New Delhi ­ 110 018
          PAN AACL1569N

                  ITA Nos: 2424,2425,2426,2427,2439,2440/Del/2012
            Asstt. years : 2003-04,2004-05,2006-07,2007-08,2008-09,2009-10

          Legend Promoters Pvt. Ltd.    vs.    ACIT
          60/28, Ground Floor,                 Central Circle
          Ashok Nagar                          Ghaziabad.
          Near Tilak Nagar
          New Delhi ­ 110 018
          PAN AACL1569N

          (Appellant)                          (Respondent)

                        Appellant by    : None
                        Respondent by    :Sulekha Verma., CIT (DR)

                    Date of hearing : 14.5.2015
            Date of pronouncement : 02.06.2015


                             ORDER

PER BENCH :



       These seven appeals by the assessee for the assessment years 2006-

07,2003-04, 2004-05, 2006-07, 2007-08, 2008-09 and 2009-10 are directed against

the order of the CIT(A).
ITA Nos. 1013, 2424, 2425, 2426, 2427, 2439, 2440/Del/2012 Legend Promoters Pvt. Ltd. vs. ITO 2. At the time of hearing, none appeared on behalf of the assessee appellant. The assessee has not filed any application for adjournment of these appeals before the Tribunal. On earlier many occasions the assessee has sought adjournment on one pretext or the other. These appeals are being fixed right from 30th April, 2012 and even after expiry of three years, the assessee has not taken steps to represent its case before the Tribunal. 3. In these facts we are of the view that the assessee does not seem to be interested in the disposal of these appeals before the Tribunal. 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 reference." 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 appeals 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 appeals filed by the assessee are 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 2 ITA Nos. 1013, 2424, 2425, 2426, 2427, 2439, 2440/Del/2012 Legend Promoters Pvt. Ltd. vs. ITO Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the appeals. 6. In the result, the appeals filed by the assessee are dismissed for non- prosecution Sd/- Sd/- (T.S. KAPOOR) (G.C. GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT Dated: 02.06.2015. *veena Copy of the Order forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR 6. Guard File By Order Dy. Registrar Sl. Description Date No. 1. Date of dictation by the Author 14.5.2015 2. Draft placed before the Dictating Member 14.5.2015 3. Draft placed before the Second Member 4. Draft approved by the Second Member 5. Date of approved order comes to the Sr. PS 6. Date of pronouncement of order 7. Date of file sent to the Bench Clerk 8. Date on which file goes to the Head Clerk 9. Date of dispatch of order 3 ITA Nos. 1013, 2424, 2425, 2426, 2427, 2439, 2440/Del/2012 Legend Promoters Pvt. Ltd. vs. ITO 4
 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Quality Assurance Services Testing and Re-testing

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