Mrs. Parveen Khurana, New Delhi V. ITO, New Delhi

ITA 1545/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96925 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 16-07-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 14-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEVI SHARAN SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH SMC SMC SMC SMC : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA, VICE , VICE , VICE , VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT ITA NO ITA NO ITA NO ITA NO. .. .1545/DEL/2014 1545/DEL/2014 1545/DEL/2014 1545/DEL/2014 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2008 2008 2008 2008- -- -09 0909 09 MRS. PARVEEN KHURANA, MRS. PARVEEN KHURANA, MRS. PARVEEN KHURANA, MRS. PARVEEN KHURANA, 155/2, GOVIND PURI, 155/2, GOVIND PURI, 155/2, GOVIND PURI, 155/2, GOVIND PURI, KALKAJI, KALKAJI, KALKAJI, KALKAJI, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 019. 110 019. 110 019. 110 019. PAN : AAMPK0732F. PAN : AAMPK0732F. PAN : AAMPK0732F. PAN : AAMPK0732F. VS. VS. VS. VS. I II INCOME TAX OFFICER, NCOME TAX OFFICER, NCOME TAX OFFICER, NCOME TAX OFFICER, WARD WARD WARD WARD- -- -22(1), 22(1), 22(1), 22(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI DEVI SHARAN SINGH, SR.DR. DATE OF HEARING : 16.07.2015 16.07.2015 16.07.2015 16.07.2015 DATE OF PRONOUNCEMENT : 03.08.2015 03.08.2015 03.08.2015 03.08.2015 ORDER ORDER ORDER ORDER THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2008- 09 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)- XI, NEW DELHI DATED 18 TH DECEMBER, 2013. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE-APPELLANT. THE ASSESSEE HAS ALSO NOT FILE D ANY ADJOURNMENT APPLICATION BEFORE ME. ON THE LAST OCCAS ION ALSO, I.E., ON 30.06.2015, THE HEARING WAS ADJOURNED AT TH E WRITTEN REQUEST OF THE COUNSEL FOR THE ASSESSEE TO 16 TH JULY, 2015, WHICH WAS DULY NOTED ON BEHALF OF THE ASSESSEE. IN THESE FACTS, I AM OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PUR SUING HER APPEAL FILED BEFORE THE TRIBUNAL, WHICH IS ACCORDIN GLY DISMISSED IN ITA-1545/DEL/2014 2 LIMINE . WHILE TAKING THIS VIEW, I DERIVE SUPPORT FROM THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIP LAN INDIA (P.) LTD. [1991] 38 ITD 320 (DELHI). 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON 3 RD AUGUST, 2015. SD/- (G. (G. (G. (G.C. GUPTA C. GUPTA C. GUPTA C. GUPTA) )) ) VICE PRE VICE PRE VICE PRE VICE PRESIDENT SIDENT SIDENT SIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : MRS. PARVEEN KHURANA, MRS. PARVEEN KHURANA, MRS. PARVEEN KHURANA, MRS. PARVEEN KHURANA, 155/2, GOVIND PURI, KALKAJI, 155/2, GOVIND PURI, KALKAJI, 155/2, GOVIND PURI, KALKAJI, 155/2, GOVIND PURI, KALKAJI, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 019. 110 019. 110 019. 110 019. 2. RESPONDENT : INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -22(1), NEW DELHI. 22(1), NEW DELHI. 22(1), NEW DELHI. 22(1), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR