M/s Jyoti Kapur, New Delhi V. DCIT, New Delhi

ITA 1876/DEL/2011

• Counselvise Citation: 187620114 RSA 2011
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 03-12-2013
• Assessment Year: 2000-2001
• Appeal Filed On: 18-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Section: 80HHC; 54; 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: D BENCH ,NE W DELHI (BEFORE S/SHRI SHRI R.P.TOLANI ,JM & A.N.PAHUJA, AM ) ITA NO. 1876/DEL/2011 ASSTT. YEAR:- 2000-01 MS. JYOTI KAPUR., PROP. M/S ASCENT CREATION B-80,DUGGAL COLONY,KHANPUR NEWDELHI. [PAN : AAOPK3085D] VS DCIT-CIRCLE-23(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS. Y KAKKAR, DR DATE OF HEARING:- 12-10-2011 DATE OF PRONOUNCEMENT:- 12-10-2011 O R D E R A.N. PAHUJA: THIS IS AN APPEAL FILED ON 18.4.2011 BY THE ASS ESSEE AGAINST AN ORDER DATED 8 TH FEBRUARY, 2011 OF THE LD. CIT(A)-XXIII, NEW DELHI FOR THE ASSESSMENT YEAR 2000-01, UPHOLDING, ORDER U/S 1 54 OF THE AO ,RECTIFYING MISTAKE IN ALLOWING DEDUCTION U/S 80HHC OF THE INCO ME TAX ACT,1961[HEREINAFTER REFERRED TO AS THE ACT] 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN TH E APPEAL WAS CALLED FOR HEARING NOR ANY REQUEST FOR ADJOURNMENT WAS FILED. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IN THESE CIRCUMSTANCES, FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TR IBUNAL IN THE CASE OF MULTIPLAN (INDIA) PVT. LTD. VS CIT [38 ITD 320] (DEL) AND THE DECISION OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT [(1996) 223 ITR 480 (MP)], THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. 3. IN THE RESULT, APPEAL IS DISMISSED . SD/- SD/- (R.P.TOLANI) JUDICIAL MEMBER (A.N. PAHUJA) ACCOUNTANT MEMBER NEW DELHI ITA NO.1876/DEL/2011 2 COPY OF THE ORDER FORWARDED TO : THE ASSESSEE/ DCIT CIRCLE-23(1),NEW DELHI / THE CIT CONCERNED/ CIT(A)- XXIII, NEW DELHI/DR/ GUARD FILE BY ORDER DEPUTY REGISTRAR OF ITAT, NEW DELHI BENCH