M/s Jayanita, New Delhi V. ACIT, New Delhi

ITA 5660/DEL/2010

• Counselvise Citation: 566020114 RSA 2010
• Duration Of Justice: 1 year(s) 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 29-07-2013
• Assessment Year: 2000-2001
• Appeal Filed On: 14-12-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMNA SENDR
• Keywords: Reopening of assessment
• Section: 80HHC; 234B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI D BENC H BEFORE SHRI RAJPAL YADAV, JM & SHRI A.N. PAHUJA, A M (APPELLANT) (RESPONDENT) ASSESSEE BY NONE REVENUE BY MS. SUMNA SEN,DR DATE OF HEARING 17-10-2012 DATE OF PRONOUNCEMENT 17-10-2012 O R D E R A.N.PAHUJA:- THIS APPEAL FILED ON 14.12.2010 BY THE ASSESSEE A GAINST AN ORDER DATED 8-10-2010 OF THE LD. CIT(A)-VIII, NEW D ELHI, RAISES A NUMBER OF GROUNDS RELATING TO REOPENING OF ASSESSMENT AND DIS ALLOWANCE OF ` 1,54,51,761/- ON ACCOUNT OF EXCESS CLAIM OF DEDUCTION U/S 80HHC O F THE INCOME-TAX ACT,1961[HEREINAFTER REFERRED TO AS THE ACT] BESI DES GROUND RELATING TO LEVY OF INTEREST U/S 234B OF THE ACT. 2. NONE APPEARED BEFORE US ON BEHALF OF THE ASSES SEE WHEN THE APPEAL WAS CALLED FOR HEARING NOR ANY REQUEST FOR ADJOURNMENT WAS FILED . IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURS UING THE APPEAL. IN THESE CIRCUMSTANCES, FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) PVT. LTD. VS CIT [38 ITD 320] (DEL) AND THE DECISION OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE O F ESTATE OF LATE TUKOJIRAO ITA NO.5660/DEL/2010 AY:2000-01 M/S JAYANITA, 17,SHIVAJI MARG,NAJAFGARH ROAD, NEW DELHI V/S . ACIT, CIRCLE-25(1), NEW DELHI [PAN : AAAFJ0394C] I.T.A. NO 5660/DEL./2010 2 HOLKAR VS CWT [(1996) 223 ITR 480 (MP)], THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. SD/- SD/- (RAJPAL YADAV) (A.N. PAHUJA) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) COPY OF THE ORDER FORWARDED TO :- 1. ASSESSEE. 2. ACIT, CIRCLE-25(1), NEW DELHI 3. CIT CONCERNED. 4. CIT(A)-VIII, NEW DELHI 5. DR, ITAT,D BENCH, NEW DELHI 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, DELHI ORDER PRONOUNCED IN OPEN COURT