M/s. Alpee Enterprises P Ltd., Delhi V. ITO, New Delhi

ITA 2764/DEL/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3568 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 04-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 153C

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI A BEN CH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER, AND SHRI N.K. BILLAIYA ACCOUNTANT MEMBER ITA NO. 2764/DEL/2017 [A.Y. 2009-10] ALPEE ENTERPRISES PVT LTD VS. THE INCOME TAX OFFICER B 120, TAGORE ROAD WARD 2(2) ADARSH NAGAR, DELHI NEW DELHI PAN : AAECA 9156 C [APPELLANT] [RESPONDENT] DATE OF HEARING : 03.03.2020 DATE OF PRONOUNCEMENT : 04.03.2020 ASSESSEE BY : NONE REVENUE BY : MS. RAKHI VIMAL, SR. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE CIT(A) - 1, NEW DELHI DATED 13.07.2018 PERTAINING TO A.Y 2009-10. 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE AS SESSEE IS THAT THE LD. CIT(A) ERRED IN CONFIRMING THE ASSESSMENT O RDER WHEN THE ASSESSING OFFICER HAS WRONGLY ASSUMED JURISDICTION U/S 153C OF THE INCOME TAX ACT, 1961 [HEREINAFTER REFERRED TO AS 'T HE ACT' FOR SHORT] 2 AND BY WRONGLY ASSUMING JURISDICTION, THE ASSESSING OFFICER ERRED IN MAKING ASSESSMENT AT RS. 51.77 LAKHS. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF NOTICE ISSUED NOR THERE IN ANY APPLICATION FOR ADJOURNMENT. WE F IND THAT WHEN THE APPEAL WAS FILED ON 13.02.2017, A DEFECTIVE NOTICE WAS SIMULTANEOUSLY GIVEN TO THE ASSESSEE ALONGWITH ACKNOWLEDGEMENT. S INCE THE DEFECT HAS NOT BEEN REMOVED TILL DATE, WE ARE LEFT WITH NO CHOICE BUT TO DISMISS THE APPEAL AS DEFECTIVE APPEAL. HOWEVER, T HE ASSESSEE IS AT LIBERTY TO APPROACH THE TRIBUNAL, AS PER PROVISIONS OF LAW, AFTER REMOVING THE DEFECT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO. 2764/DEL/2017 IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 04.03. 2020. SD/- SD/- [H.S. SIDHU] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 04 TH MARCH, 2020. VL/ 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P S/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER