Mrs. Ratna Chadha, New Delhi V. DCIT, New Delhi

ITA 3406/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6885 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 11-07-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 29-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH C CC C : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND AND AND S SS SMT. BEENA A. PILLAI MT. BEENA A. PILLAI MT. BEENA A. PILLAI MT. BEENA A. PILLAI, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 3406/DEL/2013 3406/DEL/2013 3406/DEL/2013 3406/DEL/2013 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2009 2009 2009 2009 - -- - 10 1010 10 MRS. RATNA CHADHA, MRS. RATNA CHADHA, MRS. RATNA CHADHA, MRS. RATNA CHADHA, LR OF LATE SHRI GAUTAM R. LR OF LATE SHRI GAUTAM R. LR OF LATE SHRI GAUTAM R. LR OF LATE SHRI GAUTAM R. CHADHA, CHADHA, CHADHA, CHADHA, 505, SALCON AURUM, 505, SALCON AURUM, 505, SALCON AURUM, 505, SALCON AURUM, 4, JASOLA DISTRICT CENTRE, 4, JASOLA DISTRICT CENTRE, 4, JASOLA DISTRICT CENTRE, 4, JASOLA DISTRICT CENTRE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 025. 110 025. 110 025. 110 025. PAN : AADPC5798A. PAN : AADPC5798A. PAN : AADPC5798A. PAN : AADPC5798A. VS. VS. VS. VS. COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, RANGE RANGE RANGE RANGE- -- -XI, XI,XI, XI, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI T. VASANTHAN, SENIOR DR. DATE OF HEARING : 11.07.2016 11.07.2016 11.07.2016 11.07.2016 DATE OF PRONOUNCEMENT : 20.07.2016 20.07.2016 20.07.2016 20.07.2016 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP : :: :- -- - THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2009-1 0 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-XXVI, N EW DELHI DATED 28 TH MARCH, 2013. 2. AT THE TIME OF HEARING BEFORE US, NOBODY APPEARED ON BEHALF OF THE ASSESSEE-APPELLANT DESPITE THE FACT THAT THE DATE OF HEARING WAS INFORMED TO BOTH THE PARTIES IN THE OPEN COURT ON TH E LAST OCCASION I.E. 14 TH MARCH, 2016, WHEN THE MATTER WAS ADJOURNED AT THE R EQUEST OF THE ASSESSEE. ITA-3406/DEL/2013 2 3. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. WHILE TAKI NG THIS VIEW, WE DERIVE SUPPORT FROM THE DECISION OF DELHI BENCH OF IT AT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD. [1991] 38 ITD 32 0 (DELHI). ACCORDINGLY, WE DISMISS THE ASSESSEES APPEAL IN LIMINE . 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISM ISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON 20.07.2016. SD/- SD/- (BEENA A. PILLAI (BEENA A. PILLAI (BEENA A. PILLAI (BEENA A. PILLAI ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : MRS. RATNA CHADHA, MRS. RATNA CHADHA, MRS. RATNA CHADHA, MRS. RATNA CHADHA, LR OF LATE SHRI GAUTAM R. CHADHA, LR OF LATE SHRI GAUTAM R. CHADHA, LR OF LATE SHRI GAUTAM R. CHADHA, LR OF LATE SHRI GAUTAM R. CHADHA, 505, SALCON AURUM, 4, JAS 505, SALCON AURUM, 4, JAS 505, SALCON AURUM, 4, JAS 505, SALCON AURUM, 4, JASOLA DISTRICT CENTRE, OLA DISTRICT CENTRE, OLA DISTRICT CENTRE, OLA DISTRICT CENTRE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 025. 110 025. 110 025. 110 025. 2. RESPONDENT : COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, RANGE RANGE RANGE RANGE- -- -XI, NEW DELHI. XI, NEW DELHI. XI, NEW DELHI. XI, NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR