The Instalment Supply Ltd., New Delhi V. DCIT, New Delhi

ITA 2465/DEL/2012

• Counselvise Citation: 246520114 RSA 2012
• Duration Of Justice: 3 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 07-09-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 22-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J P CHANDREKAR

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 H HH H : 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 AND PRESIDENT AND PRESIDENT AND PRESIDENT AND SHRI SHRI SHRI SHRI PRASHANT MAHARISHI PRASHANT MAHARISHI PRASHANT MAHARISHI PRASHANT MAHARISHI, , , , ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER ITA NO ITA NO ITA NO ITA NO. .. .2465/DEL/2012 2465/DEL/2012 2465/DEL/2012 2465/DEL/2012 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2007 2007 2007 2007- -- -08 0808 08 M/S THE INSTALMENT SUPPLY M/S THE INSTALMENT SUPPLY M/S THE INSTALMENT SUPPLY M/S THE INSTALMENT SUPPLY LIMITED, LIMITED, LIMITED, LIMITED, 46, JANPATH, 46, JANPATH, 46, JANPATH, 46, JANPATH, NEW NEW NEW NEW DELHI DELHI DELHI DELHI 110 001. 110 001. 110 001. 110 001. PAN : AAACT0060G. PAN : AAACT0060G. PAN : AAACT0060G. PAN : AAACT0060G. VS. VS. VS. VS. DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -16(1), 16(1), 16(1), 16(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI J.P. CHANDREKAR, SR.DR. DATE OF HEARING : 07.09.2015 07.09.2015 07.09.2015 07.09.2015 DATE OF PRONOUNCEMENT : 05.10.2015 05.10.2015 05.10.2015 05.10.2015 ORDER ORDER ORDER ORDER PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA, VP , VP , VP , VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2007- 08 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)- XII, NEW DELHI DATED 29 TH FEBRUARY, 2012. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE-APPELLANT. ON EARLIER OCCASIONS ALSO, THE ASSESSEE HAS NOT APPEARED. IN THESE FACTS OF THE CASE, WE ARE O F THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS APPE AL FILED BEFORE THE TRIBUNAL, WHICH IS ACCORDINGLY DISMISSED IN LIMINE . WHILE TAKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISIO N OF DELHI ITA-2465/DEL/2012 2 BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD. [1991] 38 ITD 320 (DELHI). 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON 5 TH OCTOBER, 2015. SD/- SD/- ( (( (PRASHANT MAHARISHI PRASHANT MAHARISHI PRASHANT MAHARISHI PRASHANT MAHARISHI) )) ) (G. (G. (G. (G.C. GUPTA C. GUPTA C. GUPTA C. GUPTA) )) ) ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : M/S THE INSTALMENT SUPPLY LIMIT ED, M/S THE INSTALMENT SUPPLY LIMITED, M/S THE INSTALMENT SUPPLY LIMITED, M/S THE INSTALMENT SUPPLY LIMITED, 46, JANPATH, NEW DELHI 46, JANPATH, NEW DELHI 46, JANPATH, NEW DELHI 46, JANPATH, NEW DELHI 110 001. 110 001. 110 001. 110 001. 2. RESPONDENT : DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -16(1), NEW DELHI. 16(1), NEW DELHI. 16(1), NEW DELHI. 16(1), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR