M/s. Bharti Properties Pvt. Ltd., New Delhi V. ACIT, New Delhi

ITA 3044/DEL/2012

• Counselvise Citation: 304420114 RSA 2012
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 15-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUSHA KHURANADR
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI A BENC H BEFORE SHRI A.D.JAIN, JM & SHRI A.N. PAHUJA, AM (APPELLANT) (RESPONDENT) ASSESSEE BY NONE REVENUE BY SMT. ANUSHA KHURANA,DR DATE OF HEARING 22-08-2012 DATE OF PRONOUNCEMENT 22-08-2012 O R D E R A.N.PAHUJA:- THESE TWO APPEALS FILED ON 15.6.2012 BY THE ASSES SEE AGAINST TWO SEPARATE ORDERS DATED 23-02-2012 & 29.3.2012 OF THE LD. CIT(A)-XXXII, NEW DELHI FOR THE AYS 2002-03 & 2004-05 RESPECTIVELY, U PHOLDING REJECTION OF BOOK RESULTS IN THESE TWO ASSESSMENT YEARS AND CONSEQU ENT ADDITIONS OF ` 87,750 & ` 1,900 BESIDES ENHANCEMENT OF INCOME BY ` 45,120/- IN THE AY 2002-03 AS ALSO ADDITIONS OF ` 35,196 & ` 54200 IN THE AY 2004-05. THE APPEAL FOR THE AY 2002 -03 IS DELAYED BY 26 DAYS. IN THE APPLICATION FOR COND ONATION OF DELAY , IT WAS SUBMITTED THAT SINCE THE FATHER OF SHRI SK GUPTA, CONTROLLING PERSON, EXPIRED ON 22.4.2012, THE ASSESSEE COULD NOT FILE THE APPEAL WITHIN THE TIME STIPULATED UNDER THE RELEVANT PROVISIONS OF THE INCOME-TAX ACT ,1961[HEREINAFTER REFERRED TO AS THE ACT]. THE APPEAL HAS BEEN FILED ONLY ON 15.6.2012 INSTEAD OF ON OR BEFORE 20.05.2012. THE REASONS ADDUCED FOR DELAY I N FILING THE APPEAL ARE NOT SUBSTANTIATED BY ANY EVIDENCE WHATSOEVER WHILE EVEN COPY OF APPLICATION FOR ITA NOS.3044 & 3045/DEL/2012 AYS:2002-03 & 2004-05 M/S BHARTI PROPERTIES PVT. LTD.,H-108,IIND FLOOR,NEW ASIATIC BUILDING,CONNAUGHT PLACE,NEW DELHI V/S . ACIT,CENTRAL CIRCLE-9, NEW DELHI [PAN : AAACB9995L] I.T.A. NOS3044 & 3045/DEL./2012 2 CONDONATION OF DELAY IS NOT ACCOMPANIED BY AFFIDAVI T OF SHRI SK GUPTA. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THESE APPEA LS WERE CALLED FOR HEARING NOR ANY REQUEST FOR ADJOURNMENT WAS FILED . EARLIE R, THE ASSESSEE WAS INFORMED ON 15.6.2012 ITSELF THAT THE HEARING OF THE APPEAL IS FIXED FOR TODAY. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURS UING THESE APPEALS. IN THESE CIRCUMSTANCES, FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) PVT. LTD. VS CIT [38 ITD 320] (DEL) AND THE DECISION OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE O F ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT [(1996) 223 ITR 480 (MP)], THESE APPE ALS FILED BY THE ASSESSEE ARE DISMISSED IN LIMINE. SD/- S D/- (A.D.JAIN) (A.N. PAHUJA) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) NS COPY OF THE ORDER FORWARDED TO :- 1. ASSESSEE. 2. ACIT, CENTRAL CIRCLE-9, NEW DELHI 3. CIT CONCERNED. 4. CIT(A), XXXII, NEW DELHI 5. DR, ITAT,A BENCH, NEW DELHI 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, DELHI ORDER PRONOUNCED IN OPEN COURT