Sambhav Buildcon (P) Ltd., V. Addl. CIT, Range-7,

ITA 3519/DEL/2005

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77567 (ITAT-DELHI)
• Duration Of Justice: 8 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 03-04-2014
• Assessment Year: 2001-2002
• Appeal Filed On: 31-08-2005
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SHRI A. T. VARKEY, JUDICIAL MEMBER ITA NO. 3519/DEL/2005 (ASSESSMENT YEAR-2001-02) M/S SAMBHAV BUILDCON (P) LTD., C-1/3, D-1, MODEL TOWN, A-330, DERAWAL NAGAR, DELHI-110009 VS ADDL, CIT-R-7 NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AACCS2316Q ASSESSEE BY: NONE REVENUE BY: MS MEENAKSHI VOHRA DATE OF HEARING 03.04.2014 DATE OF PRONOUNCEMENT 03.04.2014 ORDER PER R. S. SYAL, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT(A) IN QUANTUM PROCEEDINGS IN RELATION TO THE ASSESSMENT YEAR 2001-02. DESPITE SENDING NOTICE OF HEARING SUFFICIENTLY IN ADVANCE, NEITHER ASSESSEE ATTENDED NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN RECEIVED. IT I S THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE TH IS APPEAL. 2. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FO LLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL IN CLUDING THAT OF MULTIPLAN INDIA LTD.; 38 ITD 320 (DELHI) AND HONBL E MADHYA PRADESH HIGH COURTS DECISION IN ESTATE OF LATE TUK OJIRAO HOLKAR ITA NO. 3519/DEL/2005 SA MBHAV BUILDCON (P) LTD. 2 VS CWT; 223 ITR 480 (MP), WE TREAT THIS APPEAL AS U NADMITTED AND DISMISS THE SAME. 3. AS A RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E. ON 03.04.2014. SD/- SD/- (A. T. VARKEY) (R. S . SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 03/04/2014 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR