Vijay Gulati, New Delhi V. ITO, New Delhi

ITA 2524/DEL/2013

• Counselvise Citation: 252420114 RSA 2013
• Duration Of Justice: 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 05-03-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 30-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAMEER SHARMA

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. BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI CHANDRA MOHAN GARG CHANDRA MOHAN GARG CHANDRA MOHAN GARG CHANDRA MOHAN GARG, ,, , JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NOS SS S. .. .2523/DEL/2013 & 2524/DEL/2013 2523/DEL/2013 & 2524/DEL/2013 2523/DEL/2013 & 2524/DEL/2013 2523/DEL/2013 & 2524/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEARS SS S : : : : 2006 2006 2006 2006- -- -07 & 2007 07 & 2007 07 & 2007 07 & 2007- -- -08 0808 08 SHRI VIJAY GULATI, SHRI VIJAY GULATI, SHRI VIJAY GULATI, SHRI VIJAY GULATI, PROP. PROP. PROP. PROP. A.V.G. ENTERPRISES, A.V.G. ENTERPRISES, A.V.G. ENTERPRISES, A.V.G. ENTERPRISES, 37, RANI JHANSI ROAD, 37, RANI JHANSI ROAD, 37, RANI JHANSI ROAD, 37, RANI JHANSI ROAD, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 055. 110 055. 110 055. 110 055. PAN : PAN : PAN : PAN : AAAPG2979C. AAAPG2979C. AAAPG2979C. AAAPG2979C. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -22(3), 22(3), 22(3), 22(3), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) CROSS OBJECTION CROSS OBJECTION CROSS OBJECTION CROSS OBJECTION NO NO NO NOS.200/DEL/2013 & 201/DEL/2013 S.200/DEL/2013 & 201/DEL/2013 S.200/DEL/2013 & 201/DEL/2013 S.200/DEL/2013 & 201/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEARS SS S : : : : 2006 2006 2006 2006- -- -07 & 2007 07 & 2007 07 & 2007 07 & 2007- -- -08 0808 08 INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -22(3), 22(3), 22(3), 22(3), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. SHRI VIJAY GULATI, SHRI VIJAY GULATI, SHRI VIJAY GULATI, SHRI VIJAY GULATI, PROP. A.V.G. ENTERPRISES, PROP. A.V.G. ENTERPRISES, PROP. A.V.G. ENTERPRISES, PROP. A.V.G. ENTERPRISES, 37, RANI JHANSI ROAD, 37, RANI JHANSI ROAD, 37, RANI JHANSI ROAD, 37, RANI JHANSI ROAD, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 055. 110 055. 110 055. 110 055. PAN : AAAPG2979C. PAN : AAAPG2979C. PAN : AAAPG2979C. PAN : AAAPG2979C. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE. REVENUE BY : SHRI SAMEER SHARMA, SR.DR. ORDER ORDER ORDER ORDER PER G. PER G. PER G. PER G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VP VPVP VP : : : : ITA NOS.2523/DEL/2013 & 2524/DEL/2013 : ITA NOS.2523/DEL/2013 & 2524/DEL/2013 : ITA NOS.2523/DEL/2013 & 2524/DEL/2013 : ITA NOS.2523/DEL/2013 & 2524/DEL/2013 :- -- - THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-XXIII, NEW DELHI DATED 28 TH JANUARY, 2013 FOR THE AY 2006-07 & 2007-08. 2. AT THE TIME OF HEARING BEFORE US, NEITHER ANYBOD Y APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY REQUEST FO R ADJOURNMENT. ON THE LAST DATE OF HEARING I.E. ON 29 TH OCTOBER, 2013, THE MATTER WAS ITA-2523 & 2524/D/2013 & C.O. 200 & 201/D/2013 2 ADJOURNED AT THE WRITTEN REQUEST OF THE ASSESSEES COUNSEL AND THE NEXT DATE OF HEARING WAS DULY NOTED BY THE REPRESEN TATIVE OF THE ASSESSEE. DESPITE THAT, THERE WAS NON-APPEARANCE O N BEHALF OF THE ASSESSEE AT THE TIME OF HEARING. 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 32 0 (DELHI). ACCORDINGLY, WE DISMISS THESE APPEALS OF THE ASSESS EE IN LIMINE . C.O. NOS.200/DEL C.O. NOS.200/DEL C.O. NOS.200/DEL C.O. NOS.200/DEL/2013 & 201/DEL/2013 : /2013 & 201/DEL/2013 : /2013 & 201/DEL/2013 : /2013 & 201/DEL/2013 :- -- - 4. IN THE CROSS-OBJECTIONS FILED BY THE REVENUE, AS MANY AS THREE GROUNDS ARE RAISED BUT THEY ARE ALL IN SUPPORT OF T HE ORDER OF LEARNED CIT(A). FROM A PERUSAL OF THE ORDER OF LEARNED CIT (A), WE FIND THAT IN BOTH THE YEARS, THE APPEAL OF THE ASSESSEE WAS DISM ISSED BY THE CIT(A), AGAINST WHICH, ASSESSEE WAS IN APPEAL WHICH IS BEING DISMISSED BY US FOR NON-PROSECUTION. IN THE CROSS-OBJECTIONS , NO SPECIFIC RELIEF IS BEING CLAIMED BY THE REVENUE, THEREFORE, WE HOLD TH E CROSS-OBJECTIONS OF THE REVENUE AS INFRUCTUOUS AND DISMISS THE SAME AS SUCH. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE AS WE LL AS THE CROSS- OBJECTIONS OF THE REVENUE ARE DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 7 TH MARCH, 2014. SD/- SD/- ( (( (CHANDRA CHANDRA CHANDRA CHANDRA MOHAN GARG MOHAN GARG MOHAN GARG MOHAN GARG) )) ) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 07.03.2014 VK. ITA-2523 & 2524/D/2013 & C.O. 200 & 201/D/2013 3 COPY FORWARDED TO: - 1. ASSESSEE : SHRI VIJAY GULATI, SHRI VIJAY GULATI, SHRI VIJAY GULATI, SHRI VIJAY GULATI, PROP. A.V.G. ENTERPRISES, PROP. A.V.G. ENTERPRISES, PROP. A.V.G. ENTERPRISES, PROP. A.V.G. ENTERPRISES, 37, RANI JHANSI ROAD, NEW DELHI 37, RANI JHANSI ROAD, NEW DELHI 37, RANI JHANSI ROAD, NEW DELHI 37, RANI JHANSI ROAD, NEW DELHI 110 055. 110 055. 110 055. 110 055. 2. REVENUE : INCOME TAX OFFIC INCOME TAX OFFIC INCOME TAX OFFIC INCOME TAX OFFICER, ER,ER, ER, WARD WARD WARD WARD- -- -22(3), NEW DELHI. 22(3), NEW DELHI. 22(3), NEW DELHI. 22(3), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR