Kamlesh Chandra Aggarwal, New Delhi V. Addl. CIT, New Delhi

ITA 1594/DEL/2013

• Counselvise Citation: 159420114 RSA 2013
• Duration Of Justice: 1 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 30-07-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 18-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S N BHATIA
• Section: 11

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 D DD D : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND AND AND AND SHRI SHRI SHRI SHRI B.C. MEENA, ACCOUNTANT B.C. MEENA, ACCOUNTANT B.C. MEENA, ACCOUNTANT B.C. MEENA, ACCOUNTANT MEMBER MEMBER MEMBER MEMBER ITA NO ITA NO ITA NO ITA NOS SS S. .. .1 11 1592/DEL/2013, 1593/DEL/2013 & 1594/DEL/2013 592/DEL/2013, 1593/DEL/2013 & 1594/DEL/2013 592/DEL/2013, 1593/DEL/2013 & 1594/DEL/2013 592/DEL/2013, 1593/DEL/2013 & 1594/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEARS SS S : : : : 200 200 200 2001 11 1- -- -02, 2002 02, 2002 02, 2002 02, 2002- -- -03 & 2005 03 & 2005 03 & 2005 03 & 2005- -- -06 0606 06 SHRI KAMLESH CHANDRA SHRI KAMLESH CHANDRA SHRI KAMLESH CHANDRA SHRI KAMLESH CHANDRA AGGARWAL, AGGARWAL, AGGARWAL, AGGARWAL, C CC C- -- -118, EAST OF KAILASH, 118, EAST OF KAILASH, 118, EAST OF KAILASH, 118, EAST OF KAILASH, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 065. 110 065. 110 065. 110 065. PAN : AAEPA7341L. PAN : AAEPA7341L. PAN : AAEPA7341L. PAN : AAEPA7341L. VS. VS. VS. VS. ADDITIONAL COMMISSIONER OF ADDITIONAL COMMISSIONER OF ADDITIONAL COMMISSIONER OF ADDITIONAL COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, RANGE RANGE RANGE RANGE- -- -41, 41, 41, 41, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI S.N. BHATIA, DR. ORDER ORDER ORDER ORDER PER BENCH PER BENCH PER BENCH PER BENCH : : : : THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE OR DER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-XXVII , NEW DELHI, DATED 5 TH OCTOBER, 2012. 2. AT THE TIME OF HEARING BEFORE US, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY REQUEST FOR ADJO URNMENT. THE NOTICE SENT TO THE ASSESSEE WELL IN ADVANCE HAS NOT B EEN RETURNED UNSERVED AND IS DEEMED TO HAVE BEEN SERVED. IN VIEW O F THE ABOVE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THESE APPEALS. WHILE TAKING THIS VIEW, WE DERIVE SUPPO RT FROM THE DECISION OF HONBLE DELHI HIGH COURT IN THE CASE OF C IT VS. MULTIPLAN ITA-1917/DEL/2011 2 (INDIA) PVT. LTD., 38 ITD 320 (DEL). ACCORDINGLY, W E DISMISS THE ASSESSEES APPEALS IN LIMINE . 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE D ISMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION O F HEARING ON 30 TH JULY, 2014. SD/- SD/- ( (( (GEORGE GEORGE K GEORGE GEORGE K GEORGE GEORGE K GEORGE GEORGE K) )) ) (B.C. MEENA (B.C. MEENA (B.C. MEENA (B.C. MEENA) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATED : 30.07.2014 VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI KAMLESH CHANDRA AGGARWAL, SHRI KAMLESH CHANDRA AGGARWAL, SHRI KAMLESH CHANDRA AGGARWAL, SHRI KAMLESH CHANDRA AGGARWAL, C CC C- -- -118, EAST OF KAILASH, 118, EAST OF KAILASH, 118, EAST OF KAILASH, 118, EAST OF KAILASH, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 065. 110 065. 110 065. 110 065. 2. RESPONDENT : ADDITIONAL COMMISSIONER OF INCOME TA X, ADDITIONAL COMMISSIONER OF INCOME TAX, ADDITIONAL COMMISSIONER OF INCOME TAX, ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE RANGE RANGE RANGE- -- -41, NEW DELHI. 41, NEW DELHI. 41, NEW DELHI. 41, NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR