Ocap Chassis Parts P, Ltd, New Delhi V. ACIT, New Delhi

ITA 4161/DEL/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 52686 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 21-09-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 22-10-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRATIMA KAUSHIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER & SHRI B.K. HALDAR, ACCOUNTANT MEMBER ITA NO. 4161/DEL/2009 ASSESSMENT YEAR: 2006-07 OCAP CHASSIS PARTS P. LTD., VS. ACIT, 62, SRESTHA VIHAR, CIRCLE 131, VIKAS MARG, EXTENSION, NEW DELHI. NEW DELHI. AAACO4028M (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. PRATIMA KAUSHIK, SR. DR ORDER PER U.B.S. BEDI, J.M. THIS APPEAL OF THE ASSESSEE ARISES FROM THE ORDER PASSED BY LD. CIT(A)-XVI, NEW DELHI DATED 19.8.2009 RELEVANT TO A.Y. 2006-07. 2. DESPITE NOTING DOWN THE ADJOURNED DATE FOR HEARI NG 21.9.2011 BY REPRESENTATIVE FOR THE ASSESSEE SH. B. R. MEHRA, NEITHER ASSESSEE NOR REPRESENTATIVE OF THE ASSESSEE APPEARED AT THE TIME WHEN CASE WAS CALLED UP FOR HEARING. I T IS THUS, ITA NO. 4161/D/2009 2 INFERRED THAT ASSESSEE IS NOT INTERESTED IN PROSECU TION OF THE PRESENT APPEAL. 3. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FO LLOWING DELHI BENCH DECISION IN THE CASE OF COMMISSIONER OF INCOME- TAX VS. MULTIPLAN INDIA (P) LTD.; 38 ITD 320 (DEL) & MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (M.P), WE TRE AT THIS APPEAL AS UN-ADMITTED AND DISMISS THE SAME IN LIMNE . ORDER PRONOUNCED SOON AFTER THE CONCLUSION OF HEARI NG ON 21 ST SEPTEMBER, 2011. SD/- SD/- (B.K. HALDAR) (U.B.S. B EDI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21.9.11 *KAVITA COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR