M/s. Unique Techno Build Pvt. Ltd., New Delhi V. Pr. CIT, New Delhi

ITA 205/DEL/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7135 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 12-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 264; 154; 15

Judgement Text

1 , , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI , . , ) BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT & DR. B.R.R. KUMAR, ACCOUNTANT MEMBER . / ITA NO.205/DEL/2017 * * / ASSESSMENT YEAR. 2013-14 M/S UNIQUE TECHNOBUILD PVT. LTD. VIJAYA (1 ST FLOOR), 17, BARAKHAMBA ROAD, NEW DELHI-110001 PAN-AABFU9668F .......... /APPELLANT VS PR.CIT, ROOM NO.243, C.R. BUILDING, I.P. ESTATE, NEW DELHI-110001 . / RESPONDENT / APPELLANT BY : NONE / RESPONDENT BY : SH. H.K. CHOUDHARY, CIT-DR. / DATE OF HEARING : 30.01.2020 / DATE OF PRONOUNCEMENT: 31.01.2020 / ORDER PER SUSHMA CHOWLA, VP THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE DISMISSAL OF RECTIFICATION APPLICATION FILED UNDER SECTION 15 4 OF THE INCOME TAX ACT, 1961 ITA NO.205/DEL/2017. ASSESSMENT YEAR 2013-14 2 (IN SHORT THE ACT) BY THE PR. COMMISSIONER OF INC OME TAX, DATED 19/12/2016, PASSED UNDER SECTION 264 OF THE ACT. 2. DESPITE THE ASSESSEE NOTING THE DATE OF HEARING ON THE LAST DATE, NONE APPEARED ON BEHALF OF THE ASSESSEE AND WE PROCEED T O DECIDE THE PRESENT APPEAL AFTER HEARING THE LD. DR FOR THE REVENUE. 3. ON PERUSAL OF THE RECORD AND AFTER HEARING THE L D. DR FOR THE REVENUE, WE FIND THAT THE PRESENT APPEAL HAS BEEN FILED AGAI NST THE DISMISSAL OF RECTIFICATION APPLICATION MOVED AGAINST THE ORDER P ASSED BY THE PR. COMMISSIONER UNDER SECTION 264 OF THE ACT. UNDER TH E STATUTE, NO APPEAL IS PROVIDED AGAINST THE ORDER PASSED BY THE PR. COMMIS SIONER/COMMISSIONER OF INCOME TAX UNDER SECTION 264 OF THE ACT. THE ASSESS EE IF AGGRIEVED BY THE ORDER OF THE PR. COMMISSIONER/COMMISSIONER, CAN ONL Y APPROACH THE HONBLE HIGH COURT AND NOT THE TRIBUNAL. FOLLOWING THE SAME SIMILE, THERE IS NO MERIT IN THE APPEAL FILED AGAINST THE DISMISSAL OF RECTIF ICATION APPLICATION FILED BY THE ASSESSEE AGAINST THE ORDER PASSED UNDER SECTION 264 OF THE ACT. HENCE, ON THIS PREMISES ITSELF, WE DISMISS THE APPEAL OF THE ASSESSEE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST JANUARY 2020. SD/- SD/- (DR. B.R.R. KUMAR) (SUSHMA CHOWLA) ) /ACCOUNTANT MEMBER /VICE PRESIDENT / DATED : 31 ST JANUARY, 2020 SHEKHAR, SR. P.S. ITA NO.205/DEL/2017. ASSESSMENT YEAR 2013-14 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ! ( ) / THE CIT(A) 4. # ! / THE PR. CIT 5. 6. , , ' / DR, ITAT, DELHI ) / GUARD FILE. / BY ORDER , -. , , ASSISTANT REGISTRAR, ITAT, DELHI