SMS Paryavaran JV, New Delhi V. ACIT, Circle- 62(3), New Delhi

ITA 6518/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8692 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 11-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER ITA NO. 6518/DEL/2018 ASSESSMENT YEAR: 2014-15 SMS PARYAVARAN JV SHOP NO. 2, VARDHMAN GRAND PLAZA, PLOT NO. 7, MANGALAM PLACE, SECTOR-7, ROHINI, NEW DELHI. PAN NO. AAEAS7202D VS ACIT CIRCLE 62(3) NEW DELHI. APPELLANT RESPONDENT ASSESSEE BY NONE REVENUE BY SHRI S.L. ANURAGI, SR. DR ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(APPEALS)-20, NEW DELHI DATED 30.07.2018 FOR THE AY 2014-15. 2. IT IS OBSERVED THAT THE REGISTRY HAD ISSUED DEFE CT NOTICE ON 23.10.2018 TO REMOVE THE FOLLOWING DEFECT: ITA NO . DATE OF ORDER BRIEF ORDER, MENTIONING REFERENCE 6518/D/18 23/10/2018 1. APPEAL FEE NOT FILED AS OTHERS IN DETAILS OF PAYMENT WHICH IS NOT TREATED AS APPEAL FEES. THE ASSESSEE HAS NOT REMOVED THE DEFECT POINTED OUT BY THE REGISTRY. THEREFORE, THE APPEAL IS CONSIGNED TO RE CORDS. DATE OF HEARING 08.04.2019 DATE OF PRONOUNCEMENT 08.04.2019 2 ITA NO. 6518/DEL /2018 3. BEFORE PARTING WITH THE ORDER, I WOULD LIKE TO S TATE THAT THE ASSESSEE AFTER RECTIFYING THE DEFECT POINTED OUT BY THE REGISTRY IN THE INSTANT APPEAL MAY FILE AN APPLICATION TO THE T RIBUNAL FOR RESTORATION OF ITS APPEAL AND THE TRIBUNAL, IF SATI SFIES WITH THE REASONS TO BE SHOWN BY THE ASSESSEE MAY RECALL THE ORDER OF THE TRIBUNAL. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 08/04/2019 SD/- (N.S. SAINI) ACCOUNTANT MEMBER DATED: 08.04.2019 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 6518/DEL /2018 DATE OF DICTATION 08/04/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 08/04/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS 08/04/2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 08/04/2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 08/04/2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 09/04/19 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 09/0 4/19 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER