Eni India Ltd. v. Addl. CIT, International taxation, Dehradun
[Citation -2016-LL-1004-45]
Citation | 2016-LL-1004-45 |
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Appellant Name | Eni India Ltd. |
Respondent Name | Addl. CIT, International taxation, Dehradun |
Court | ITAT-Delhi |
Relevant Act | Income-tax |
Date of Order | 04/10/2016 |
Assessment Year | 2009-10 |
Judgment | View Judgment |
Bot Summary: | Revenue by None Date of Hearing 29.09.2016 Date of Pronouncement 04.10.2016 ORDER PER DIVA SINGH, JM The present appeal has been filed by the assessee assailing the correctness of the order dated 27.01.2014 u/s 143(3)/144C(13) of the AO passed in pursuance to the direction of DRP dated 18.12.2013. At the time of hearing, an adjournment petition was moved on behalf of the assessee. In the third round also, the Ld.AR was unable to state whether the address of the assessee continued to remain the same since as per record, it has not been updated. In these circumstances, the prayer seeking time was rejected as not only the notice sent by the Registry returned unserved even otherwise the request for time was made on behalf of the assessee without a Power of Attorney. In the afore-mentioned peculiar facts and circumstances of the case, it can be safely presumed that the assessee is not serious in pursuing the appeal filed. Accordingly, the only alternative left is to dismiss the appeal of the assessee in limine. In the result, the appeal of the assessee is dismissed. |