M/s. G.G. Errectors and Constructors Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 2305/DEL/2013

• Counselvise Citation: 230520114 RSA 2013
• Duration Of Justice: 1 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 10-12-2014
• Assessment Year: 2003-2004
• Appeal Filed On: 18-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B R R KUMAR

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 C CC C : 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 H.S. SIDHU H.S. SIDHU H.S. SIDHU H.S. SIDHU, JUDICIAL , JUDICIAL , JUDICIAL , JUDICIAL MEMBER MEMBER MEMBER MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 2305/DEL/2013 2305/DEL/2013 2305/DEL/2013 2305/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2003 2003 2003 2003 - -- - 04 0404 04 M/S G.G. ERRECTORS AND M/S G.G. ERRECTORS AND M/S G.G. ERRECTORS AND M/S G.G. ERRECTORS AND CONSTRUCTORS PVT.LTD., CONSTRUCTORS PVT.LTD., CONSTRUCTORS PVT.LTD., CONSTRUCTORS PVT.LTD., MCT HOUSE, BL MCT HOUSE, BL MCT HOUSE, BL MCT HOUSE, BLOCK OCK OCK OCK- -- -A, A,A, A, OKHLA CENTRE, OPP. HOLY OKHLA CENTRE, OPP. HOLY OKHLA CENTRE, OPP. HOLY OKHLA CENTRE, OPP. HOLY FAMILY HOSPITAL, FAMILY HOSPITAL, FAMILY HOSPITAL, FAMILY HOSPITAL, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 025. 110 025. 110 025. 110 025. PAN : AABCG0279R. PAN : AABCG0279R. PAN : AABCG0279R. PAN : AABCG0279R. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -12(1), 12(1), 12(1), 12(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI B.R.R. KUMAR, SR.DR. ORDER ORDER ORDER ORDER PER G. PER G. PER G. PER G.D. AGRAWAL, VP D. AGRAWAL, VP D. AGRAWAL, VP D. AGRAWAL, VP : :: : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LEARNED CIT(A)-VIII, NEW DELHI DATED 3 RD JANUARY, 2013 FOR THE AY 2003- 04. 2. AT THE TIME OF HEARING BEFORE US TODAY I.E. 10 TH DECEMBER, 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 BY SPEED POST HAS COME BACK FROM THE POSTAL AUTHORI TIES UNSERVED WITH THE REMARK LEFT. THE ASSESSEE HAS NOT INTIMATED THE CHANGE IN ADDRESS, IF ANY. EARLIER ALSO ON 7 TH AUGUST, 2014, WHEN THE CASE WAS FIXED FOR HEARING, NOBODY HAD APPEARED ON BEHALF OF THE ASSESSEE AND THE HEARING WAS ADJOURNED. 3. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. WHILE T AKING THIS VIEW, WE ITA-2305/DEL/2013 2 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 APPEAL IN LIMINE . 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 10 TH DECEMBER, 2014. SD/- SD/- ( (( ( H.S. SIDHU H.S. SIDHU H.S. SIDHU H.S. SIDHU ) )) ) (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 : 10.12.2014 VK. COPY FORWARDED TO: - 1. APPELLANT : M/S G.G. ERRECTORS AND CONSTRUCT ORS PVT.LTD., M/S G.G. ERRECTORS AND CONSTRUCTORS PVT.LTD., M/S G.G. ERRECTORS AND CONSTRUCTORS PVT.LTD., M/S G.G. ERRECTORS AND CONSTRUCTORS PVT.LTD., MCT HOUSE, BLOCK MCT HOUSE, BLOCK MCT HOUSE, BLOCK MCT HOUSE, BLOCK- -- -A, A,A, A, OKHLA CENTRE, OPP. HOLY FAMILY HOSPITAL, OKHLA CENTRE, OPP. HOLY FAMILY HOSPITAL, OKHLA CENTRE, OPP. HOLY FAMILY HOSPITAL, OKHLA CENTRE, OPP. HOLY FAMILY HOSPITAL, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 025. 110 025. 110 025. 110 025. 2. RESPONDENT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -12(1), 12(1), 12(1), 12(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR