Rajiv Gupta, Delhi V. ACIT, New Delhi

ITA 442/DEL/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2680 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 28-05-2013
• Assessment Year: 2002-2003
• Appeal Filed On: 30-01-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BHIM SINGH

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 BENCH F DELHI BENCH F DELHI BENCH F DELHI BENCH F : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI R.P.TOLANI, JM AND SHRI BEFORE SHRI R.P.TOLANI, JM AND SHRI BEFORE SHRI R.P.TOLANI, JM AND SHRI BEFORE SHRI R.P.TOLANI, JM AND SHRI S.V.MEHROTRA S.V.MEHROTRA S.V.MEHROTRA S.V.MEHROTRA, AM , AM , AM , AM ITA NO.442/DEL/2012 ITA NO.442/DEL/2012 ITA NO.442/DEL/2012 ITA NO.442/DEL/2012 ASSESSMENT YEAR : 2002 ASSESSMENT YEAR : 2002 ASSESSMENT YEAR : 2002 ASSESSMENT YEAR : 2002- -- -03 0303 03 SHRI RAJIVE GUPTA, SHRI RAJIVE GUPTA, SHRI RAJIVE GUPTA, SHRI RAJIVE GUPTA, S/O SHRI SATYA PARKASH S/O SHRI SATYA PARKASH S/O SHRI SATYA PARKASH S/O SHRI SATYA PARKASH GUPTA, GUPTA, GUPTA, GUPTA, A AA A- -- -1, C.C. COLONY, 1, C.C. COLONY, 1, C.C. COLONY, 1, C.C. COLONY, DELHI DELHI DELHI DELHI 110 007. 110 007. 110 007. 110 007. P PP PAN : AN : AN : AN : AFEPG3221J. AFEPG3221J. AFEPG3221J. AFEPG3221J. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -20(1), 20(1), 20(1), 20(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI BHIM SINGH, SR.DR. ORDER ORDER ORDER ORDER PER R.P.TOLANI, JM : PER R.P.TOLANI, JM : PER R.P.TOLANI, JM : PER R.P.TOLANI, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-XXII, NEW DELHI, DATED 17 TH NOVEMBER, 2011. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE W AS ANY REQUEST FOR ADJOURNMENT OR OTHERWISE. EARLIER ALSO, O N TWO OCCASIONS I.E. 01.08.2012 AND 01.01.2013, THE APPEAL WAS ADJOU RNED AT THE WRITTEN REQUEST OF THE APPELLANT AND THE DATE OF HEA RING WAS NOTED ON BEHALF OF THE APPELLANT ON BOTH THE OCCASIONS. IT APP EARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL FILED BY HIM. 3. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. WHILE TAKING T HIS VIEW, WE DERIVE SUPPORT FROM THE DECISION OF HONBLE DELHI BENCH OF I TAT IN THE CASE OF ITA-442/DEL/2012 2 CIT VS. MULTIPLAN (INDIA) PVT. LTD., 38 ITD 320 (DEL ). 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 CONCLUSION O F HEARING ON 28 TH MAY, 2013. SD/- SD/- ( (( (S.V.MEHROTRA S.V.MEHROTRA S.V.MEHROTRA S.V.MEHROTRA) )) ) (R.P.TOLANI) (R.P.TOLANI) (R.P.TOLANI) (R.P.TOLANI) ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER DATED : 28.05.2013 VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI RAJIVE GUPTA, SHRI RAJIVE GUPTA, SHRI RAJIVE GUPTA, SHRI RAJIVE GUPTA, S/O SHRI SATYA PARKASH GUPTA, S/O SHRI SATYA PARKASH GUPTA, S/O SHRI SATYA PARKASH GUPTA, S/O SHRI SATYA PARKASH GUPTA, A AA A- -- -1, C.C. COLONY, 1, C.C. COLONY, 1, C.C. COLONY, 1, C.C. COLONY, DELHI DELHI DELHI DELHI 110 007. 110 007. 110 007. 110 007. 2. RESPONDENT : ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -20(1), 20(1), 20(1), 20(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR