M/s. Housing and Urban Development Corporation Ltd.(HUDCO), New Delhi V. DCIT, New Delhi

ITA 1162/DEL/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77758 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 01-07-2014
• Assessment Year: 2000-2001
• Appeal Filed On: 04-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIVEK WADEKAR

Judgement Text

ITA NOS. 1160-1162/DEL/2011 & 5234/DEL/2011 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA NOS. 1160, 1161 & 1162/DEL/2011 (A.YRS. 1998-99, 1999-2000 & 2000-01) AND ITA NO. 5234/DEL/2011 (A.Y. 2001-02) HOUSING & URBAN DEVELOPMENT CORPORATION LTD., (HUDCO), CORE 7A, INDIA HABITAT CENTRE, LODHI ROAD, NEW DELHI 110 003 (PAN: AAACH0632A) VS. DCIT, CIRCLE 12(1), CENTRAL REVENUE BUILDING, NEW DELHI (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. VIVEK WADEKAR, CIT ORDER ORDER ORDER ORDER PER PER PER PER BENCH BENCH BENCH BENCH THESE APPEALS OF THE ASSESSEE EMANATES FROM THE SE PARATE ORDERS PASSED BY THE LD. CIT(A), NEW DELHI RELEVA NT TO ASSESSMENT YEARS 1998-99, 1999-2000, 2000-01 & 2001-02. 2. DESPITE NOTING DOWN THE ADJOURNED DATE NEITHER A SSESSEE ATTENDED NOR ANY ADJOURNMENT REQUEST HAS BEEN RECEI VED. IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PR OSECUTION OF THESE APPEALS. ITA NOS. 1160-1162/DEL/2011 & 5234/DEL/2011 2 3. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FO LLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADESH HIGH COURTS DECISION IN ESTATE OF LATE TUKOJIRAO HOLKA R VS. CWT; 223 ITR 480 (MP), WE TREAT THESE APPEALS AS UNADMITTED AN D DISMISS THE SAME. 4. AS A RESULT, ALL THE FOUR APPEALS OF THE ASSESSE E ARE DISMISSED IN LIMINE. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 01 ST JULY, 2014. SD/- SD/- [ [[ [T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR] ]] ] [ [[ [U.B.S. BEDI U.B.S. BEDI U.B.S. BEDI U.B.S. BEDI] ]] ] ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER DATE 01/7/2014 SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES