M/s. Marketing Times Automobiles Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 2932/DEL/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8613 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 11-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES E: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.NO.2932/DEL./2017 ASSESSMENT YEAR 2012-2013 M/S. MARKETING TIMES AUTOMOBILES PVT. LTD., 19, DLF CENTRE, SAVITRI CINEMA COMPLEX, GREATER KAILASH-II, NEW DELHI048. PAN AADCM7555L VS., THE DCIT, CIRCLE 16 (1), C.R. BUILDING, NEW DELHI. (APP E L L ANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : MS. RAKHI VIMAL, SR. D.R. DATE OF HEARING : 14 .0 1 .20 20 DATE OF PRONOUNCEMENT : 20 .0 1 .20 20 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-6, DELHI, DATED 10.03.2017, FOR THE A.Y. 2012-2013. 2. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEARING THROUGH REGISTERED POST FOR 12.09.2019, 13.11.2019 2 ITA.NO.2932/DEL./2017 M/S. MARKETING TIMES AUTOMOBILES PVT. LTD., NEW DELHI. AND 14.01.2020. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE. NOTICE SENT FOR 14.01.2020 RETURNED UN-SERVED WITH THE POSTAL REMARKS LEFT. NO OTHER ADDRESS HAVE BEEN GIVEN FOR THE PURPOSE OF SERVICE OF NOTICE UPON ASSESSEE. 3. WE HAVE HEARD THE LD. D.R. AND PERUSED THE FINDINGS OF THE AUTHORITIES BELOW. THE ASSESSEE IN THE PRESENT APPEAL HAS RAISED EFFECTIVELY SIX GROUNDS OF APPEALS FROM 2 TO 7 CHALLENGING THE DISALLOWANCE OF VARIOUS EXPENSES. THE LD. CIT(A) NOTED IN HIS FINDINGS THAT ASSESSEE DID NOT FILE ANY SUPPORTING DOCUMENTS IN RESPECT OF DISALLOWANCE OF EXPENSES. IN THE ABSENCE OF ANY DETAILS AND EVIDENCE, THE LD. CIT(A) DISMISSED THESE GROUNDS OF APPEALS OF ASSESSEE. NO EVIDENCE IS PRODUCED BEFORE THE TRIBUNAL ALSO TO CHALLENGE THE FINDING OF FACT RECORDED BY THE LD. CIT(A). IN THE ABSENCE OF ASSESSEE IN PUTTING APPEARANCE AS WELL AS IN THE ABSENCE OF ANY DOCUMENTS ON RECORD, WE HAVE NO OPTION BUT TO DISMISS THE APPEAL OF ASSESSEE. 4. IN THE RESULT, APPEAL OF ASSESSEE DISMISSED. 3 ITA.NO.2932/DEL./2017 M/S. MARKETING TIMES AUTOMOBILES PVT. LTD., NEW DELHI. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 20 TH JANUARY, 2020 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT E BENCH 6. GUARD FILE // BY ORDER // ASST. REGISTRAR, ITAT, DELHI BENCHES, DELHI.