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: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: list of goods taxed at 4% :: TAX RATES - GOODS TAXABLE @ 4% :: VAT Audit :: Central Excise rule to resale the machines to a new company :: ACCOUNTING STANDARDS :: articles on VAT and GST in India :: TDS :: VAT RATES :: form 3cd :: ACCOUNTING STANDARD :: due date for vat payment :: empanelment :: ARTICLES ON INPUT TAX CREDIT IN VAT :: cpt
From the Courts »
  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
 Pr CIT vs. Verizon India Pvt. Ltd (Delhi High Court)
  DDIT vs. Reliance Communication Ltd (ITAT Mumbai)
 Sachin Arora vs. ITO (ITAT Agra)
 CIT vs. Bengal Finance & Investments Pvt. Ltd (Bombay High Court)

Income Tax Officer (TDS),Income Tax Office,Sector 14 Hisar-125001 VS. Superintendent (DDO),Department of Plant Breeding,C/o Anil Aggarwal & Co., C.A.,22, Green Park, Hisar - 125001
July, 07th 2012
                    DELHI BENCH `G' NEW DELHI


                          Assessment Year : 2006-07

                          Assessment Year : 2007-08

                          Assessment Year : 2008-09

                          Assessment Year : 2009-10

                          Assessment Year : 2010-11

Superintendent (DDO),          Vs     Income Tax Officer (TDS),
Department of Plant Breeding,         Income Tax Office,
C/o Anil Aggarwal & Co., C.A.,        Sector 14, Hisar-125001
22, Green Park, Hisar - 125001
(Appellant)                             (Respondent)
                               Appellant by: None
                          Respondent by : Smt. Surjan Mohanty, Sr.DR



        The above appeals have been filed by the assessee against the order of

CIT(A), Rohtak dated 24.8.2011 pertaining to Asstt. Years 2006-07 to 2010-

                                      2             ITA No.4820/Del/2011& Ors.

2.    This case was initially fixed for hearing on 5.1.2012 and on the

request of the assessee's counsel was adjourned to 4.7.2012 and both parties

were informed. Today on 4.7.2012, no one was present on behalf of the

assessee nor any request for adjournment was placed before the Bench. Smt.

Mohanty, Senior DR, appeared on behalf of the Revenue at the time of


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

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 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 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.
                                         3            ITA No.4820/Del/2011& Ors.

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 Bench is so satisfied, the matter may be recalled for

the purpose of adjudication of the appeal.

6.        In the result, the appeals filed by the assessee are dismissed for non-


          Order pronounced in the open court on 4.7.2012.

      Sd/-                                               Sd/-
 (S.V. MEHROTRA)                               (CHANDRA MOHAN GARG)
ACCOUNTANT MEMBER                                   JUDICIAL MEMBER

DT. 4TH JULY, 2012

Copy forwarded to:-

     1.      Appellant
     2.      Respondent
     3.      CIT(A)
     4.      CIT 5. DR                                              By order

                                                                Asstt. Registrar
Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Bath SEO Company Birmingham SEO Company Bradford SEO Company Brighton and Hove SEO Company Bristol SEO Company Cambridge SEO Company Canterbury SEO Company Carlisle SEO Company Chester SEO Company Chichester SEO Company Coventry SEO Compan

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