Jai Mata Di Landscapers P.Ltd, New Delhi V. ACIT, Central circle-8, New Delhi

ITA 3402/DEL/2018

AI Insights

The case involves two separate appeals by Jai Mata Di Landscapers Pvt. Ltd. against a consolidated order from the CIT(Appeals)-24, New Delhi, concerning the assessment years 2014-15 and 2015-16. The appeals were initially listed on 16.08.2021 and were adjourned multiple times. On the final hearing date, no representative appeared on behalf of the assessee, leading the tribunal to proceed ex parte. The Departmental Representative (DR) presented the case, and after reviewing the CIT(A) order, the ITAT dismissed both appeals, agreeing with the CIT(A)'s decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114058 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 28-08-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 08-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘C’: NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT JUDICIAL MEMBER ITA Nos:- 3402 & 3403/Del/2018 ( Assessment Years: 2014-15 & 2015-16) Jai Mata Di Landscapers Pvt. Ltd., New Delhi. Vs. ACIT, Central Circle-8, New Delhi. PAN No: AACCJ4265F APPELLANT RESPONDENT Assessee by : None Revenue by : Shri Waseem Arshad, CIT(DR) Date of Hearing : 29.08.2023 Date of Pronouncement : 29.08.2023 ORDER PER N.K. BILLAIYA, AM ITA Nos.- 3402/Del/2018 and 3403/Del/2018 are two separate appeals by the Assessee preferred against a consolidated order of the CIT(Appeals)-24, New Delhi, dated 13.03.2018 pertaining to AYs. 2014-15 and 2015-16. 2. Both these appeals were heard together and are disposed of by this common order for the sake of convenience and brevity. ITA Nos.- 3402 & 3403/Del/2018 Jai mata di landscapers P. Ltd. Page 2 of 3 3. These appeals were first listed on 16.08.2021, on which date the Counsel took adjournment. Since then, these appeals were listed several times and on each occasion the appeal was adjourned for one reason or the other. Even today none appeared on behalf of the assessee inspite of notice, therefore, we decided to proceed exparte. 4. The DR was heard at length. 5. We have carefully perused the order of the CIT(A). We find that the CIT(A) has dismissed the appeals by a well-reasoned order which calls for no interference. Both appeals are accordingly dismissed. In the result, both appeals are dismissed. Order pronounced in the Open Court on 29.08.2023 Sd/- Sd/- (KUL BHARAT) (N.K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 29/08/2023. Pooja/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA Nos.- 3402 & 3403/Del/2018 Jai mata di landscapers P. Ltd. Page 3 of 3 Date of dictation 29.08.2023 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