M/s Crown Buildtech Pvt. Ltd., New Delhi V. ACIT, New Delhi

ITA 2085/DEL/2013

• Counselvise Citation: 208520114 RSA 2013
• Duration Of Justice: 1 year(s) 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 06-08-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 10-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PARWINDER KAUR

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 B BB B : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE BEFORE SHRI G.D. AGRAWAL, VICE BEFORE SHRI G.D. AGRAWAL, VICE BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND PRESIDENT AND PRESIDENT AND PRESIDENT AND SHRI SHRI SHRI SHRI CHANDRA MOHAN GARG CHANDRA MOHAN GARG CHANDRA MOHAN GARG CHANDRA MOHAN GARG, JUDICIAL , JUDICIAL , JUDICIAL , JUDICIAL MEMBER MEMBER MEMBER MEMBER ITA NO ITA NO ITA NO ITA NO. .. .2085/DEL/2013 2085/DEL/2013 2085/DEL/2013 2085/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2009 : 2009 : 2009 : 2009- -- -10 1010 10 M/S CROWN TECHNO BUILD M/S CROWN TECHNO BUILD M/S CROWN TECHNO BUILD M/S CROWN TECHNO BUILD (P) (P) (P) (P) LTD., LTD., LTD., LTD., B1/D1, MOHAN COOPE B1/D1, MOHAN COOPE B1/D1, MOHAN COOPE B1/D1, MOHAN COOPERATIVE RATIVE RATIVE RATIVE INDUSTRIAL ESTATE, INDUSTRIAL ESTATE, INDUSTRIAL ESTATE, INDUSTRIAL ESTATE, MATHURA ROAD, MATHURA ROAD, MATHURA ROAD, MATHURA ROAD, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 044. 110 044. 110 044. 110 044. PAN : AADCC0686L. PAN : AADCC0686L. PAN : AADCC0686L. PAN : AADCC0686L. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -3(4), 3(4), 3(4), 3(4), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) ITA NO ITA NO ITA NO ITA NO.2084/DEL/2013 .2084/DEL/2013 .2084/DEL/2013 .2084/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2008 : 2008 : 2008 : 2008- -- -09 0909 09 M/S CROWN BUILDTECH PVT.LTD., M/S CROWN BUILDTECH PVT.LTD., M/S CROWN BUILDTECH PVT.LTD., M/S CROWN BUILDTECH PVT.LTD., B1/D1, B1/D1, B1/D1, B1/D1, MOHAN COOPERATIVE MOHAN COOPERATIVE MOHAN COOPERATIVE MOHAN COOPERATIVE INDUSTRIAL ESTATE, INDUSTRIAL ESTATE, INDUSTRIAL ESTATE, INDUSTRIAL ESTATE, MATHURA ROAD, MATHURA ROAD, MATHURA ROAD, MATHURA ROAD, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 044. 110 044. 110 044. 110 044. PAN : AAACK1240R. PAN : AAACK1240R. PAN : AAACK1240R. PAN : AAACK1240R. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -3(1), 3(1), 3(1), 3(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SMT. PARWINDER KAUR, SR.DR. ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP : : : : THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-VI, NEW DELHI DATED 2 ND JANUARY, 2013 FOR THE AY 2008- 09 & 2009-10. 2. AT THE TIME OF HEARING BEFORE US TODAY I.E. 6 TH AUGUST, 2014, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. THE NOTICE OF HEARING SEN T TO THE ASSESSEE ITA-2084 & 2085/D/2013 2 HAS NOT COME BACK UNSERVED FROM THE POSTAL AUTHORIT IES AND IS PRESUMED TO BE SERVED. ON THE LAST DATE OF HEARING ALSO I.E. ON 11 TH MARCH, 2014, NONE WAS PRESENT ON BEHALF OF THE ASSE SSEE AND THE MATTER WAS ADJOURNED. 3. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THESE APPEALS. WHILE TAKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD. [1991] 38 ITD 3 20 (DELHI). ACCORDINGLY, WE DISMISS THE ASSESSEES APPEALS IN LIMINE . 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 6 TH AUGUST, 2014. SD/- SD/- ( (( (CHANDRA MOHAN GARG CHANDRA MOHAN GARG CHANDRA MOHAN GARG CHANDRA MOHAN GARG) )) ) (G.D. AGRAWAL (G.D. AGRAWAL (G.D. AGRAWAL (G.D. AGRAWAL) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 06.08.2014 VK. COPY FORWARDED TO: - 1. APPELLANT : M/S CROWN TEC M/S CROWN TEC M/S CROWN TEC M/S CROWN TECHNO BUILD (P) LTD., HNO BUILD (P) LTD., HNO BUILD (P) LTD., HNO BUILD (P) LTD., B1/D1, MOHAN COOPERATIVE INDUSTRIAL ESTATE, B1/D1, MOHAN COOPERATIVE INDUSTRIAL ESTATE, B1/D1, MOHAN COOPERATIVE INDUSTRIAL ESTATE, B1/D1, MOHAN COOPERATIVE INDUSTRIAL ESTATE, MATHURA ROAD, NEW DELHI MATHURA ROAD, NEW DELHI MATHURA ROAD, NEW DELHI MATHURA ROAD, NEW DELHI 110 044. 110 044. 110 044. 110 044. 2. RESPONDENT : INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -3(4), NEW DELHI. 3(4), NEW DELHI. 3(4), NEW DELHI. 3(4), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR