Sewa Poly Clinic & Diagnostic Centre, Rampur V. ITO - II, Uttar Pradesh

ITA 3836/DEL/2013

• Counselvise Citation: 383620114 RSA 2013
• Duration Of Justice: 1 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 05-10-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 14-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B R R KUMAR

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 G GG G : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA, VICE , VICE , VICE , VICE PRESIDENT AND PRESIDENT AND PRESIDENT AND PRESIDENT AND SHRI SHRI SHRI SHRI T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR, , , , ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 3836/DEL/2013 3836/DEL/2013 3836/DEL/2013 3836/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2006 2006 2006 2006 - -- - 07 0707 07 M/S SEWA POLY CLINIC & M/S SEWA POLY CLINIC & M/S SEWA POLY CLINIC & M/S SEWA POLY CLINIC & DIAGNOSTIC CENTRE, DIAGNOSTIC CENTRE, DIAGNOSTIC CENTRE, DIAGNOSTIC CENTRE, TOPKHANA ROAD, TOPKHANA ROAD, TOPKHANA ROAD, TOPKHANA ROAD, R RR RAMPUR (UP). AMPUR (UP). AMPUR (UP). AMPUR (UP). PAN : AAEFS7165G. PAN : AAEFS7165G. PAN : AAEFS7165G. PAN : AAEFS7165G. VS. VS. VS. VS. INCOME TAX OFFICER II, INCOME TAX OFFICER II, INCOME TAX OFFICER II, INCOME TAX OFFICER II, RAMPUR. RAMPUR. RAMPUR. RAMPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI B.R.R. KUMAR, SR.DR. DATE OF HEARING : 26.02.2015 26.02.2015 26.02.2015 26.02.2015 DATE OF PRONOUNCEMENT : 04. 04. 04. 04.03.2015 03.2015 03.2015 03.2015 ORDER ORDER ORDER ORDER PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA, VP , VP , VP , VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2006- 07 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), BAREILLY DATED 12 TH APRIL, 2013. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F THE ASSESSEE-APPELLANT. ON AN EARLIER OCCASION ALSO, I .E., ON 14.08.2014, NONE APPEARED ON BEHALF OF THE ASSESSEE . THE NOTICE OF HEARING WAS SENT BY REGISTERED POST TO TH E ASSESSEE. THE ASSESSEE HAS ALSO NOT FILED ANY ADJOURNMENT APP LICATION BEFORE US. IN THESE FACTS, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS APPEAL FILED BEFORE THE TRIBUNAL, ITA-3836/DEL/2013 2 WHICH IS ACCORDINGLY DISMISSED IN LIMINE . WHILE TAKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD. [1991] 38 ITD 320 (DELHI). 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON 4 TH MARCH, 2015. SD/- SD/- ( (( (T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR) )) ) (G. (G. (G. (G.C. GUPTA C. GUPTA C. GUPTA C. GUPTA) )) ) ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER VICE PR VICE PR VICE PR VICE PR ESIDENT ESIDENT ESIDENT ESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : M/S SEWA POLY CLINIC & DIAGNOSTI C CENTRE, M/S SEWA POLY CLINIC & DIAGNOSTIC CENTRE, M/S SEWA POLY CLINIC & DIAGNOSTIC CENTRE, M/S SEWA POLY CLINIC & DIAGNOSTIC CENTRE, TOPKHANA ROAD, RAMPUR (UP). TOPKHANA ROAD, RAMPUR (UP). TOPKHANA ROAD, RAMPUR (UP). TOPKHANA ROAD, RAMPUR (UP). 2. RESPONDENT : INCOME TAX OFFICER II, RAMPUR. INCOME TAX OFFICER II, RAMPUR. INCOME TAX OFFICER II, RAMPUR. INCOME TAX OFFICER II, RAMPUR. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR