M/s. Clutch Auto Ltd., New Delhi V. DCIT, New Delhi

ITA 2520/DEL/2013

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2808 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 10 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 21-06-2017
• Assessment Year: 2003-2004
• Appeal Filed On: 30-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB

Judgement Text

1 ITA NO. 2 520/DEL/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SHRI R. S. SYAL, VICE PRES IDENT AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER ITA NO. 2520/DEL/201 3 ( A.Y 2003-04) CLUTCH AUTO LTD. 2E/14, JHANDEWALAN EXTN., NEW DELHI AAACC4812F (APPELLANT) VS DCIT CIRCLE-3(1) NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY MS. ASHIMA NEB, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 22/02/2013 PASSED BY CIT(A)-VIII, NEW DELHI FOR ASSESSMENT YEA R 2003-04. NEITHER ASSESSEE/AR ATTENDED NOR ANY APPLICATION FOR ADJOUR NMENT HAS BEEN RECEIVED DESPITE GIVING PROPER NOTICE. IT IS THUS INFERRED T HAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THIS APPEAL. 2. HAVING REGARD TO RULE 19(2) OF INCOME TAX APPELL ATE TRIBUNAL RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE T RIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD. [38 ITD 320 (DELHI)] AND HONB LE MADHYA PRADESH HIGH DATE OF HEARING 19.03.2018 DATE OF PRONOUNCEMENT 20.03.2018 2 ITA NO. 2 520/DEL/2013 COURTS DECISION IN CASE OF ESTATE OF LATE TUKOJIRA O HOLKAR VS. CWT [223 ITR 480 (MP)], THESE APPEALS ARE TREATED AS UN-ADMITTED AND DISMISSED. 3. IN RESULT, THE APPEAL OF THE ASSESSEE IS STAN DS DISMISSED FOR NON PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH MARCH, 2018 . SD/- SD/- (R. S. SYAL) (SUCHITRA KAMBLE) VICE PRESIDENT JUDI CIAL MEMBER DATED: 20/03/2018 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 2 520/DEL/2013 DATE 1. DRAFT DICTATED ON 19/03/2018 PS 2. DRAFT PLACED BEFORE AUTHOR 19/03/2018 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .2018 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 20.03.2018 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 20.03.2018 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.