M/s Singhal Strips Ltd., Delhi V. DCIT, New Delhi

ITA 1482/DEL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 74206 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 24-02-2014
• Assessment Year: 2000-2001
• Appeal Filed On: 13-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S N BHATIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SHRI A. D. JAIN, JUDICIAL MEMBER ITA NO. 1482/DEL/2013 (ASSESSMENT YEAR-2000-01) SINGHAL STRIPS LTD., 440/1, BHOLA NATH NAGAR, SHADHARA, DELHI-110032 VS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8(1), C. R. BUILDING, NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AAACS0344J ASSESSEE BY: NONE REVENUE BY: SHRI S. N. BHATIA DATE OF HEARING 24.2.2014 DATE OF PRONOUNCEMENT 24.2.2014 ORDER PER R. S. SYAL, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 31.1.2013 PASSED BY THE LD. CIT(A) IN RELATION TO T HE ASSESSMENT YEAR 2000-01. DESPITE SENDING NOTICE OF HEARING SUF FICIENTLY IN ADVANCE, NEITHER ASSESSEE ATTENDED NOR ANY APPLICAT ION FOR ADJOURNMENT HAS BEEN RECEIVED. IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THIS APPEAL. 2. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FO LLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL IN CLUDING THAT OF MULTIPLAN INDIA LTD.; 38 ITD 320 (DELHI) AND HONBL E MADHYA PRADESH HIGH COURTS DECISION IN ESTATE OF LATE TUK OJIRAO HOLKAR ITA NO. 1482/DEL/2013 SINGHAL STRIPS LTD. 2 VS CWT; 223 ITR 480 (MP), WE TREAT THIS APPEAL AS U NADMITTED AND DISMISS THE SAME. 3. AS A RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E. ON 24.02.2014. SD/- SD/- (A. D. JAIN) (R. S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 24/02/2014 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR