M/s. National Co-operative Union of India, New Delhi V. ADIT (E), New Delhi

ITA 590/DEL/2013

• Counselvise Citation: 59020114 RSA 2013
• Duration Of Justice: 2 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 11-03-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 31-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJHA

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 DELHI DELHI DELHI BENCH BENCH BENCH BENCH E EE E : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA, VICE , VICE , VICE , VICE PRESIDENT AND PRESIDENT AND PRESIDENT AND PRESIDENT AND SHRI SHRI SHRI SHRI T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR, , , , ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 590 590 590 590 /DEL/2013 /DEL/2013 /DEL/2013 /DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 200 200 200 200 9 99 9 - -- - 10 1010 10 M/S NATIONAL CO M/S NATIONAL CO M/S NATIONAL CO M/S NATIONAL CO- -- -OPERATIVE OPERATIVE OPERATIVE OPERATIVE UNION OF INDIA, UNION OF INDIA, UNION OF INDIA, UNION OF INDIA, 3, SRI INSTITUTIO 3, SRI INSTITUTIO 3, SRI INSTITUTIO 3, SRI INSTITUTIONAL AREA, NAL AREA, NAL AREA, NAL AREA, PANCHSHILA MARG, PANCHSHILA MARG, PANCHSHILA MARG, PANCHSHILA MARG, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 016. 110 016. 110 016. 110 016. PAN : AAACN2696Q. PAN : AAACN2696Q. PAN : AAACN2696Q. PAN : AAACN2696Q. VS. VS. VS. VS. ASSISTANT DIRECTOR OF ASSISTANT DIRECTOR OF ASSISTANT DIRECTOR OF ASSISTANT DIRECTOR OF INCOME TAX (E), INCOME TAX (E), INCOME TAX (E), INCOME TAX (E), INV. CIRCLE II, INV. CIRCLE II, INV. CIRCLE II, INV. CIRCLE II, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI P. DAM KANUNJHA, SR.DR. DATE OF HEARING : 11.03.2015 11.03.2015 11.03.2015 11.03.2015 DATE OF PRONOUNCEMENT : 01.04.2015 01.04.2015 01.04.2015 01.04.2015 ORDER ORDER ORDER ORDER PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA, VP , VP , VP , VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2009- 10 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)- XXI, NEW DELHI DATED 31 ST DECEMBER, 2012. 2. AT THE TIME OF HEARING, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE-APPELLANT NOR ANY ADJOURNMENT APPLI CATION HAS BEEN FILED BEFORE US. ON THE LAST DATE OF HEARING, I.E., ON 14.10.2014, THE CASE WAS ADJOURNED AT THE WRITTEN R EQUEST OF THE ASSESSEES COUNSEL AND WAS FIXED FOR HEARING ON 11. 03.2015, WHICH WAS DULY NOTED BY THE LEARNED COUNSEL FOR THE ASSESSEE. ON ITA-590/DEL/2013 2 AN EARLIER OCCASION ALSO, I.E., ON 30.07.2013, THE CASE WAS ADJOURNED AT THE REQUEST OF THE ASSESSEES COUNSEL. IN THESE FACTS, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS APPEAL FILED BEFORE THE TRIBUNAL, WHIC H IS ACCORDINGLY DISMISSED IN LIMINE . WHILE TAKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISION OF DELHI BENCH OF ITAT IN THE CAS E OF CIT VS. MULTIPLAN INDIA (P.) LTD. [1991] 38 ITD 320 (DELH I). 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON 1 ST APRIL, 2015. SD/- SD/- ( (( ( T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR ) )) ) (G. (G. (G. (G. C. GUPTA C. GUPTA C. GUPTA C. GUPTA ) )) ) ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEM MEM MEM MEMBER BER BER BER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : M/S NATIONAL CO M/S NATIONAL CO M/S NATIONAL CO M/S NATIONAL CO- -- -OPERATIVE UNION OF INDIA, OPERATIVE UNION OF INDIA, OPERATIVE UNION OF INDIA, OPERATIVE UNION OF INDIA, 3, SRI INSTITUTIONAL AREA, PANCHSHILA MARG, 3, SRI INSTITUTIONAL AREA, PANCHSHILA MARG, 3, SRI INSTITUTIONAL AREA, PANCHSHILA MARG, 3, SRI INSTITUTIONAL AREA, PANCHSHILA MARG, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 016. 110 016. 110 016. 110 016. 2. RESPONDENT : ASSISTANT DIRECTOR OF INCOME TAX (E) , ASSISTANT DIRECTOR OF INCOME TAX (E), ASSISTANT DIRECTOR OF INCOME TAX (E), ASSISTANT DIRECTOR OF INCOME TAX (E), INV. CIRCLE II, INV. CIRCLE II, INV. CIRCLE II, INV. CIRCLE II, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR