Universal Energies Ltd., New Delhi V. DCIT, Circle- 27(1), New Delhi

ITA 2761/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8257 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 20-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P V GUPTA
• Section: 80C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES A : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.NO.2761/DEL./2018 ASSESSMENT YEAR 2011-2012 SHRI DHEERAJ THAKRAN, NEW DELHI. PAN AEWPT8543B C/O. NATGESH BHEL & CO., C.AS. 21/25, MOTI NAGAR, NEW DELHI. VS THE INCOME TAX OFFICER, WARD 1(4), HSIIDC BUILDING, UDYOG VIHAR-V, GURGAON. (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI P.V. GUPTA, SR. D.R. DATE OF HEARING : 15.04.2019 DATE OF PRONOUNCEMENT : 15.04.2019 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-1, GURGAON, DATED 11.03.2016, FOR THE A.Y. 2011-2012. 2. IN THIS CASE, THE A.O. PASSED THE EX-PARTE ASSESSMENT ORDER BECAUSE THE ASSESSEE DID NOT COOPERATE IN 2 ITA.NO.2761/DEL./2016 SHRI DHEERAJ THAKRAN, NEW DELHI. FINALIZATION OF THE ASSESSMENT. NO MATERIAL WAS PRODUCED. THEREFORE, A.O. MADE CERTAIN ADDITIONS ON ACCOUNT OF UNEXPLAINED CASH DEPOSIT IN THE BANK ACCOUNT. THE ASSESSEE DID NOT SUPPORT THE CLAIM OF DEDUCTION UNDER SECTION 80C OF THE I.T. ACT. THE ASSESSEE HAS ALSO OFFERED THE INTEREST INCOME WHICH WAS ADDED. THE ASSESSEE HAS ALSO NOT DECLARED RENTAL INCOME. THE ADDITIONS WERE ACCORDINGLY MADE. THE LD. CIT(A) DISMISSED THE APPEAL OF ASSESSEE. 3. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEARING THROUGH REGISTERED POST. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. NO MATERIAL IS PRODUCED ON RECORD TO CONTRADICT THE FINDINGS OF FACT RECORDED BY THE AUTHORITIES BELOW. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, APPEAL OF ASSESSEE IS LIABLE TO BE DISMISSED AS UN-ADMITTED. 4. IN VIEW OF THE ABOVE AND HAVING REGARD TO RULE 19(2) OF INCOME TAX APPELLATE TRIBUNAL RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING 3 ITA.NO.2761/DEL./2016 SHRI DHEERAJ THAKRAN, NEW DELHI. THAT OF MULTIPLAN INDIA LTD., 38 ITD 320 (DEL.); HONBLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (MP), AND ALSO THE DECISION OF HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-478) WHEREIN THEIR LORDSHIPS HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME. IN VIEW OF THE ABOVE, RESPECTFULLY FOLLOWING THE AFORECITED DECISIONS, WE DISMISS THE APPEAL OF THE ASSESSEE AS UN-ADMITTED. 5. IN THE RESULT, APPEAL OF THE ASSESSEE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (L.P. SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 15 TH APRIL, 2019. VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT A BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.