M/s. Bali Farms Private Limited, New Delhi V. ACIT, New Delhi

ITA 2175/DEL/2014

• Counselvise Citation: 217520114 RSA 2014
• Duration Of Justice: 1 year(s) 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 31-05-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 11-04-2014
• 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 S SS S . .. . 2173/DEL/2014, 2174/DEL/2014, 2175/DEL/2014, 2419/D EL/2014 2173/DEL/2014, 2174/DEL/2014, 2175/DEL/2014, 2419/D EL/2014 2173/DEL/2014, 2174/DEL/2014, 2175/DEL/2014, 2419/D EL/2014 2173/DEL/2014, 2174/DEL/2014, 2175/DEL/2014, 2419/D EL/2014 & 2420/DEL/2014 & 2420/DEL/2014 & 2420/DEL/2014 & 2420/DEL/2014 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR S SS S : : : : 2006 2006 2006 2006 - -- - 07, 2007 07, 2007 07, 2007 07, 2007 - -- - 08, 2008 08, 2008 08, 2008 08, 2008 - -- - 09, 2004 09, 2004 09, 2004 09, 2004 - -- - 05 & 2009 05 & 2009 05 & 2009 05 & 2009 - -- - 10 1010 10 M/S BALI FARMS PRIVATE M/S BALI FARMS PRIVATE M/S BALI FARMS PRIVATE M/S BALI FARMS PRIVATE LIMITED, LIMITED, LIMITED, LIMITED, WZ WZWZ WZ- -- -13, GALI NO.18, 13, GALI NO.18, 13, GALI NO.18, 13, GALI NO.18, KRISHNA PARK, TILAK NAGAR, KRISHNA PARK, TILAK NAGAR, KRISHNA PARK, TILAK NAGAR, KRISHNA PARK, TILAK NAGAR, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 018. 110 018. 110 018. 110 018. PAN : AADCB1709R. PAN : AADCB1709R. PAN : AADCB1709R. PAN : AADCB1709R. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -21, 21, 21, 21, JHANDEWALAN EXTENSION, JHANDEWALAN EXTENSION, JHANDEWALAN EXTENSION, JHANDEWALAN EXTENSION, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT ) APPELLANT BY : NONE. RESPONDENT BY : SHRI DEVI SHARAN SINGH, SR.DR. DATE OF HEARING : 14.07.2015 14.07.2015 14.07.2015 14.07.2015 DATE OF PRONOUNCEMENT : 03.08.2015 03.08.2015 03.08.2015 03.08.2015 ORDER ORDER ORDER ORDER THESE FIVE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2006-07, 2007-08, 2008-09, 2004-05 & 2009-10 ARE DI RECTED AGAINST THE ORDERS OF LEARNED CIT(A)-II, NEW DELHI DATED 3 RD MARCH, 2014 AND 28 TH MARCH, 2014. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE- APPELLANT. THE ASSESSEE HAS NOT PREFERRED ANY APPLICAT ION REQUESTING FOR ADJOURNMENT OF THE CASE. ON AN EARLIER OCCASION ALSO I.E., ON 20 TH JANUARY, 2015, THE HEARING OF THE CASE WAS ADJOURNED AT THE REQUEST OF THE ASSESSEES COUNSEL. IN THESE FACTS, I AM OF THE VIEW T HAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS APPEALS FILED BE FORE THE TRIBUNAL, WHICH ARE ACCORDINGLY DISMISSED IN LIMINE . WHILE TAKING THIS ITA-2173/DEL/2014 & 4 OTHERS 2 VIEW, I DERIVE SUPPORT FROM THE DECISION OF DELHI BEN CH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD. [1991] 38 ITD 320 (DELHI). 3. IN THE RESULT, ALL THE FIVE APPEALS FILED BY THE A SSESSEE ARE 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 PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : M/S BALI FARMS PRIVATE LIMITED, M/S BALI FARMS PRIVATE LIMITED, M/S BALI FARMS PRIVATE LIMITED, M/S BALI FARMS PRIVATE LIMITED, WZ WZWZ WZ- -- -13, GALI NO.18, KRISHNA PARK, TILAK NAGAR, 13, GALI NO.18, KRISHNA PARK, TILAK NAGAR, 13, GALI NO.18, KRISHNA PARK, TILAK NAGAR, 13, GALI NO.18, KRISHNA PARK, TILAK NAGAR, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 018. 110 018. 110 018. 110 018. 2. RESPONDENT : ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -21, JHANDEWALAN EXTENSION, 21, JHANDEWALAN EXTENSION, 21, JHANDEWALAN EXTENSION, 21, JHANDEWALAN EXTENSION, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR