Accurate Meters Ltd., New Delhi V. DCIT, New Delhi

ITA 5506/DEL/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 61708 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-08-2017
• Assessment Year: 2002-2003
• Appeal Filed On: 08-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS ANUSHA KHURANA

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 : A NEW DELHI DELHI BENCH : A NEW DELHI DELHI BENCH : A NEW DELHI DELHI BENCH : A NEW DELHI BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI K.G. BANSAL, ACCOUNTANT MEMBER I.T.A NOS. 5505,5506/DEL/2011 ASSTT. YEARS 2001-02, 2002-03 ACCURATE METERS LTD., 8, LOCAL SHOPPING CENTRE, IIND/IIIRD FLOOR, VARDHMAN, SIDDHARTH PLAZA, SAVITA VIHAR, DELHI-92. VS. DCIT, CENTRAL CIRCLE-22, NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: MRS. ANUSHA KHURANA, SR. DR DATE OF HEARING : 14-06-2012 DATE OF PRONOUNCEMENT : 14-06-2012 ORDER PER K.G. BANSAL, AM: THESE APPEALS OF THE ASSESSEE RAISE IDENTICAL GROU NDS IN RESPECT OF DISALLOWANCE OF COMMISSION AND JURISDICTION OF THE AO U/S 153A. THE AMOUNT DISALLOWED IN ASSESSMENT YEAR 2001-02 IS ` 3 5.20 LACS AND IT IS ` 29,28,480/- FOR ASSESSMENT YEAR 2002-03. 2. THE APPEALS WERE FIXED FOR HEARING ON 8.2.2012. THEREAFTER IT WAS ADJOURNED TO 12.6.2012 ON THE REQUEST OF THE ASSESS EE. HOWEVER, NONE ATTENDED ON 14.6.2012 WHEN THE CASE WAS CALLED FOR HEARING. NO ITA NOS. 5505,5506/DEL/2011 2 APPLICATION WAS MADE FOR ADJOURNMENT OF THE CASE. T HUS, IT IS CLEAR THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEALS. IN SUCH A SITUATION, THE APPEALS ARE LIKELY TO BE DISMISSED I N LIMINE IN VIEW OF THE DECISION IN THE CASE OF COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P) LTD.; 38 ITD 320 (DEL). THE APPEALS ARE DISMISSED ACCORDINGLY. SD/- SD/- [U.B.S. BEDI] [K.G. BANSAL] JUDICIAL MEMBER ACCOUNTANT MEMBER VEENA COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT