Kunwar Overseas, V. ACIT circle 27 (1),

ITA 4663/DEL/2007

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 2236 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2009
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 31-01-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 30-11-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BK GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `D NEW DELHI BEFORE SHRI A.D. JAIN AND SHRI K.G. BANSAL ITA NOS. 3196(DEL)2006 & 4663(DEL)07 ASSESSMENT YEARS: 2003-04 & 2004-05 M/S. KUNVAR OVERSEAS, ASSTT.COMMISSI ONER OF INCOME TAX , 3/18, KIRTI NAGAR INDL. AREA, V. CIRCLE 27(1), NE W DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI B.K. GUPTA, SR.DR. ORDER PER A.D. JAIN, J.M. THESE APPEALS OF THE ASSESSEE ARE DIRECTED AGAINST SEPARATE ORDERS OF THE COMMISSIONER OF INCOME-TAX (APPEALS), XXIV, NEW DELHI DATED 01.08.2006 AND 19.09.2007 RESPECTIVELY. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE N OTICE FOR HEARING WAS SENT THROUGH COURIER, WHICH WAS SERVED ON THE ASSES SEE AS IS EVIDENT FROM THE DELIVERY NOTE ON RECORD. THEREFORE, CONSIDERING THE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE INCOME-TAX APPELLATE TRIBUNAL RULES, AS WERE CONSIDERED IN THE CASE OF CIT VS. MU LTIPLAN INDIA LTD. REPORTED IN 38 ITD 320(DEL), WE TREAT THESE APPEAL S AS UN-ADMITTED. THE ITA NOS. 3196&4663 2 ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER AND EXPLAINING THE REASONS FOR NON-COMPLIANCE ETC. AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS ETC., THEN THIS ORDER SHALL BE RECALLED. 3. IN THE RESULT, THE ASSESSEES APPEALS ARE DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON 08.12.2009 . SD/- SD/- (K.G. BANSAL) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 08.12.2009 *RM COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR .