M/s. Vimal Exports International Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 4552/DEL/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 58852 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 12-03-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 13-10-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS REENA S PURI
• Keywords: Depreciation

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH H DELHI BEFORE SHRI U.B.S. BEDI AND SHRI K.G. BANSAL ITA NO. 4552(DEL)/2010 ASSESSMENT YEAR: 2007-08 VIMAL EXPORTS INTERNATIONAL PVT. INCOME-TAX OFFICER, LTD., 82, PATPARGANJ INDL. AREA, VS. WARD 17(3), NEW DELHI. NEW DELHI. PAN: AACCC0047R (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: MRS. REENA S. PURI, CIT, D.R. DATE OF HEARIN G : 12.03.2012 DATE OF PRONOUN CEMENT: 12.03.2012 ORDER PER K.G. BANSAL : AM THE ONLY GROUND TAKEN BY THE ASSESSEE IN THIS CAS E IS TO THE EFFECT THAT THE LD. CIT(APPEALS) ERRED IN SUSTAINING DI SALLOWANCES OF RS. 1,26,016/- AND RS. 2,54,525/- OUT OF THE CLAIMS OF DEPRECIATION AND EXPENSES RESPECTIVELY. 2. THE CASE WAS FIXED FOR HEARING ON 14.12.2010. ON THE WRITTEN REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE, THE H EARING WAS ADJOURNED TO 21.02.2011. ON THIS DATE ALSO, THE LD. COUNSEL M ADE A WRITTEN REQUEST FOR ADJOURNMENT OF THE CASE AND, THEREFORE, THE CASE WAS ADJOURNED TO ITA4552(DEL)/2010 2 22.02.2011. AGAIN, THE LD. COUNSEL MADE A REQUEST FOR ADJOURNMENT AND THE HEARING WAS ADJOURNED TO 05.07.2011. ON TH IS DATE, THE BENCH DID NOT FUNCTION. FINALLY, A NOTICE DATED 28.12.2 011 WAS ISSUED ON 23.01.2012 FIXING THE HEARING ON 12.03.2012. N OBODY ATTENDED ON BEHALF OF THE ASSESSEE ON THIS DATE WHEN THE CAS E WAS CALLED OUT FOR HEARING. FROM THE AFORESAID DETAILS, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. IN SUCH A C IRCUMSTANCE, THE APPEAL IS LIABLE TO BE DISMISSED IN LIMINE, IN VIEW OF THE DECISIONS IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., 38 ITD 320(DEL ) AND ESTATE OF LATE TUKAJIRAO HOLKAR VS. CWT, 223 ITR 480 (M.P). RES PECTFULLY FOLLOWING THESE CASES, THE APPEAL IS DISMISSED. SD/- SD/- (U.B.S. BEDI) (K.G. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER 12/03/2012. SP SATIA COPY OF THE ORDER FORWARDED TO:- VIMAL EXPORTS INTERNATIONAL PVT. LTD., NEW DELHI . ITO, WARD 17(3), NEW DELHI. CIT(A) CIT, THE D.R., ITAT, NEW DELHI. ASSISTANT REGISTRAR. ITA4552(DEL)/2010 3