M/s. Shri Rathi Steel Ltd., New Delhi V. DCIT, New Delhi

ITA 4937/DEL/2013

• Counselvise Citation: 493720114 RSA 2013
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2002-2003
• Appeal Filed On: 22-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHAMEER SHARMA

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. 4397/DEL/2013 (ASSESSMENT YEAR-2002-03) M/S SHRI RATHI STEEL LTD., 223A, POCKET M, SARITA VIHAR NEW DELHI-110076 VS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8(1), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AAACS4555LS ASSESSEE BY: NONE REVENUE BY: SHRI SHAMEER SHARMA DATE OF HEARING 20.2.2014 DATE OF PRONOUNCEMENT 20.2.2014 ORDER PER R. S. SYAL, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT(A) ON 07.06.2013 IN RELATION TO THE ASSESSMENT YEAR 2002-03. DESPITE SENDING NOTICE OF HEARING SUFFICIENTLY IN ADVANCE, NEITHER ASSESSEE ATTENDED NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN RECEIVED. IT I S THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE TH IS 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. 4937/DEL/2013 SHRI RATHI STEEL LTD. 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 20.02.2014. SD/- SD/- (A. D. JAIN) (R. S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 20 /02/2014 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR