Two Brothers Securities (P) Ltd., New Delhi V. ITO, New Delhi

ITA 1230/DEL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77745 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 18-06-2014
• Assessment Year: 2000-2001
• Appeal Filed On: 04-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAMEER SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH H, NEW DELHI BEFORE SHRI SHRI G.D.AGARWAL, VICE PRESIDENT & SHRI H.S.SIDHU, JUDICIAL MEMBER ITA NO. 1229/DEL/13 & ITA NO. 1230/DEL/13 ASSESSMENT YEAR: 2000-01 TWO BROTHERS SECURITIES (PVT.) LTD. VS. ITO FLAT NO. 3, SECTOR 10, WARD -16(4) PLOT NO. 7, PRAGIYOTISHPUR APARTMENT DWARKA NEW DELHI NEW DELHI AABCT3526G (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SAMEER SHARMA, SR. DR ORDER PER H.S.SIDHU, J.M : THE ASSESSEE HAS FILED THESE TWO APPEALS AGAINST TH E SEPARATE ORDER DATED 30 TH NOVEMBER, 2012 OF CIT(A) XIX, NEW DELHI PERTAINI NG TO 2000- 01 ASSESSMENT YEAR. 2. NOTICE OF HEARING FOR 18/06/2014 WERE ISSUED TO THE ASSESSEE BY RPAD ON THE ADDRESS GIVEN BY THE ASSESSEE IN COLUMN NO. 10 OF THE FORM NO. 36, BUT THE SAME WAS RECEIVED BACK WITH REMARKS DATED 24 TH MAY, 2014 OF POSTAL AUTHORITIES I.E. LEFT WITHOUT ADDRESS. 3. ASSESSEE HAS NOT FURNISHED ANY FRESH ADDRESS F OR SERVICE OF NOTICE FOR HEARING TO THE REGISTRY TILL DATE. THERE FORE, KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE ARE OF THE VIEW THAT ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. . ITA NO. 1229,1230/DEL/2013 2 WE, THEREFORE, HAVE NO OPTION BUT TO DIS MISS THE PRESENT APPEALS PREFERRED BY THE ASSESSEE, PLACING RELIANCE ON THE RATIO OF DECISIONS IN THE FOLLOWING CASES : - CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DE L) ; AND - LATE TUKOJI RAO HOLKAR 223 ITR 480 (MP) 4. IN THE RESULT, THE PRESENT APPEALS ARE DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 JUNE, 20 14. SD/- SD/- (G.D.AGRAWAL) (H.S.SIDHU) VICE PRESIDENT JUDI CIAL MEMBER DATED 18 JUNE, 2013 B.RUKHAIYAR COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. CIT (ITAT), NEW DELHI