M/s. Shamken Spinners Limited, New Delhi V. DCIT, New Delhi

ITA 3367/DEL/2014

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4519 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 22-02-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 02-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY TRIPATHI
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA NO. 3367/DEL/2014 A.Y : 20 0 8 - 0 9 SHAMKEN SPINNERS LIMITED, B-1/A-20, MOHAN COOPERATIVE INDUSTRIAL ESTATE, MATHURA ROAD, NEW DELHI 110 044 AABCS6791G) VS. DCIT, CIRCLE 8(1), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. SANJAY TRIPATHI, SR. DR ORDER PER H.S. SIDHU, JM THE ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORDER DATED 25/2/2013 PASSED BY THE LD. C IT(A)-I, NEW DELHI RELATING TO ASSESSMENT YEAR 2008-09. 2. THE SAID APPEAL IS BARRED BY LIMITATION OF 385 D AYS AND ITAT, REGISTRY AT THE TIME OF FILING THE APPEAL HAS ISSU ED THE DEFECT MEMO TO THE ASSESSEE FOR THIS DELAY. HOWEVER, TILL NO APP LICATION FOR CONDONATION OF DELAY HAS BEEN FILED, HENCE, THE APPEAL DESERVE TO BE DISMISSED. 3. KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES O F THE CASE AS DISCUSSED ABOVE, WE DISMISS THE ASSESSEES APPEAL B EING BARRED BY LIMITATION. BUT IN THE INTEREST OF JUSTICE, IF SO ADVISED, THE ASSESSEE IS AT 2 LIBERTY TO FILE THE APPLICATION TO RECALL THIS ORDE R, AFTER RECTIFYING THE DEFECT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED ON 29/10/2018. SD/- SD/- [N.K. BILLAIYA] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE 29/10/2018 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES