M/s. Cane Development Council, Titawi, Uttar Pradesh V. JCIT, Muzaffarnagar

ITA 6478/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96918 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 16-07-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 27-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEVI SHARAN SINGH

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 SMC SMC SMC SMC : 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 PRESIDENT PRESIDENT PRESIDENT ITA NO ITA NO ITA NO ITA NO . .. . 6478/DEL/2014 6478/DEL/2014 6478/DEL/2014 6478/DEL/2014 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2010 2010 2010 2010 - -- - 11 1111 11 M/S CANE DEVELOPMENT M/S CANE DEVELOPMENT M/S CANE DEVELOPMENT M/S CANE DEVELOPMENT COUNCIL, TITAWI, COUNCIL, TITAWI, COUNCIL, TITAWI, COUNCIL, TITAWI, OPPOSITE MUZAFFARNAGAR OPPOSITE MUZAFFARNAGAR OPPOSITE MUZAFFARNAGAR OPPOSITE MUZAFFARNAGAR RAILWAY STATION, RAILWAY STATION, RAILWAY STATION, RAILWAY STATION, MUZAFFARNAGAR, MUZAFFARNAGAR, MUZAFFARNAGAR, MUZAFFARNAGAR, DI DIDI DISTRICT MUZAFFARNAGAR, STRICT MUZAFFARNAGAR, STRICT MUZAFFARNAGAR, STRICT MUZAFFARNAGAR, UTTAR PRADESH. UTTAR PRADESH. UTTAR PRADESH. UTTAR PRADESH. PAN : AAALC0173E. PAN : AAALC0173E. PAN : AAALC0173E. PAN : AAALC0173E. VS. VS. VS. VS. JOINT COMMISSIONER OF JOINT COMMISSIONER OF JOINT COMMISSIONER OF JOINT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, RANGE RANGE RANGE RANGE- -- -1, 1,1, 1, MUZAFFARNAGAR. MUZAFFARNAGAR. MUZAFFARNAGAR. MUZAFFARNAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI DEVI SHARAN SINGH, SR.DR. DATE OF HEARING : 16.07.2015 16.07.2015 16.07.2015 16.07.2015 DATE OF PRONOUNCEMENT : 03.08.2015 03.08.2015 03.08.2015 03.08.2015 ORDER ORDER ORDER ORDER THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2010-11 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), MUZAFF ARNAGAR DATED 1 ST AUGUST, 2014. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F THE ASSESSEE- APPELLANT. THE NOTICE OF HEARING WAS SENT BY REGISTE RED/SPEED POST TO THE ASSESSEE AND HAS NOT BEEN RETURNED UNSERVED. THE ASSESSE E HAS ALSO NOT FILED ANY ADJOURNMENT APPLICATION BEFORE US. IN THESE FACTS, I AM OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PU RSUING ITS APPEAL FILED BEFORE THE TRIBUNAL, WHICH IS ACCORDING LY DISMISSED IN LIMINE . WHILE TAKING THIS VIEW, I DERIVE SUPPORT FROM THE DECISION OF ITA-6478/DEL/2014 2 DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD. [1991] 38 ITD 320 (DELHI). 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DI SMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON 3 RD AUGUST, 2015. SD/- (G. (G. (G. (G. C. GUPTA C. GUPTA C. GUPTA C. GUPTA ) )) ) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : M/S CANE DEVELOPMENT COUNCIL, TIT AWI, M/S CANE DEVELOPMENT COUNCIL, TITAWI, M/S CANE DEVELOPMENT COUNCIL, TITAWI, M/S CANE DEVELOPMENT COUNCIL, TITAWI, OPPOSITE MUZAFFARNAGAR RAILWAY STATION, OPPOSITE MUZAFFARNAGAR RAILWAY STATION, OPPOSITE MUZAFFARNAGAR RAILWAY STATION, OPPOSITE MUZAFFARNAGAR RAILWAY STATION, MUZAFFARNAGAR, DISTRICT MUZAFFARNAGAR, MUZAFFARNAGAR, DISTRICT MUZAFFARNAGAR, MUZAFFARNAGAR, DISTRICT MUZAFFARNAGAR, MUZAFFARNAGAR, DISTRICT MUZAFFARNAGAR, UTTAR PRADESH. UTTAR PRADESH. UTTAR PRADESH. UTTAR PRADESH. 2. RESPONDENT : JOINT COMMISSIONER OF INCOME TAX, JOINT COMMISSIONER OF INCOME TAX, JOINT COMMISSIONER OF INCOME TAX, JOINT COMMISSIONER OF INCOME TAX, RANGE RANGE RANGE RANGE- -- -1, MUZAFF 1, MUZAFF 1, MUZAFF 1, MUZAFFARNAGAR. ARNAGAR. ARNAGAR. ARNAGAR. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR