Shivnandan Buildwell Pvt. Ltd., Delhi V. DCIT, Circle- 23(1), New Delhi

ITA 2827/DEL/2019

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8791 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 28-11-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 01-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 2827/DEL/2019 [A.Y. 2013-14] M/s Shivnandan Buildwell [P] Ltd Vs. The Dy.C.I.T. Flat No. 4, RR Apartment, Circle - 23(1) 3-4 Manglapuri Mehrauli, New Delhi New Delhi PAN: AALCS 9186 R (Applicant) (Respondent) Assessee By : None Department By : Shri Sanjay Kumar, Sr. DR Date of Hearing : 19.11.2023 Date of Pronouncement : 09.02.2024 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the ld. CIT(A) – 30, New Delhi dated 17.12.2018 pertaining to A.Y. 2013-14. 2 2. The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in confirming the levy of penalty of Rs. 2,58,68,110/- u/s 271(1)(c) of the Income-tax Act, 1961 [the Act, for short]. 3. None appeared on behalf of the assessee in spite of several notices. Our record shows that on 30.07.2019, the assessee was directed to file application for condonation of delay supported by an affidavit as per Rules. 4. Till date the assessee has not rectified the defect. Therefore, the appeal is dismissed as defective with liberty to the assessee to approach the Tribunal as per relevant provisions of law after removing the defect. 5. In the result the appeal of the assessee in ITA No. 2827/DEL/2019 is dismissed. The order is pronounced in the open court on 09.02.2024. Sd/- Sd/- [ASTHA CHANDRA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 09 th FEBRUARY, 2024. 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.PS/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 Registrar for signature on the order Date of dispatch of the Order