Sawhney Brothers, New Delhi V. ACIT, New Delhi

ITA 4516/DEL/2012

• Counselvise Citation: 451620114 RSA 2012
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 24-02-2014
• Assessment Year: 2004-2005
• Appeal Filed On: 23-08-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S N BHATIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SHRI A. D. JAIN, JUDICIAL MEMBER ITA NO. 4516/DEL/2012 (ASSESSMENT YEAR-2004-05) M/S SAWHNEY BROTHERS, A-14, NIZAMUDDIN WEST, NEW DELHI-110013 VS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-32(1), C. R. BUILDING, I. P. ESTATE, NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AABFS7303M ASSESSEE BY: NONE REVENUE BY: SHRI S. N. BHATIA DATE OF HEARING 24.2.2014 DATE OF PRONOUNCEMENT 24.2.2014 ORDER PER R. S. SYAL, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 7.5.2012 PASSED BY THE LD. CIT(A) IN RELATION TO TH E ASSESSMENT YEAR 2004-05. DESPITE SENDING NOTICE OF HEARING SUF FICIENTLY IN ADVANCE, NEITHER ASSESSEE ATTENDED NOR ANY APPLICAT ION FOR ADJOURNMENT HAS BEEN RECEIVED. IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THIS 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. 4516/DEL/2012 SAWHNEY BROTHERS 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 24.02.2014. SD/- SD/- (A. D. JAIN) (R. S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 24/02/2014 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR