SPJ Infracon Ltd., New Delhi V. ACIT, Circle- 22(2), New Delhi

ITA 7297/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7938 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 16-11-2018
• 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 SH. N. K. BILLAIYA, ACCOUNTANT MEMBER ITA NO:-7297/DEL/2018 ( ASSESSMENT YEAR: 2010-11) SPJ INFRACON LIMITED 86-UB-24 JAWAHAR NAGAR NEAR KAMLA NAGAR NEW DELHI -110007 PAN AANCS4893B VS. ACIT CIRCLE 22 (2) NEW DELHI APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SH. S. L. ANURAGI, SR. DR. DATE OF HEARING : 23.04.2019 DATE OF PRONOUNCEMENT : 23.04.2019 ORDER PER: N. K. BILLAIYA, AM THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS]-31, NEW DELHI, DATED 31.08.2018 FOR ASSESSMENT YEAR 2010-11. 2. THIS APPEAL WAS FILED ON 16.11.2018 AND ON THAT DATE THE REGISTRY HAS BROUGHT TO THE NOTICE OF THE APPELLANT THAT THE APP EAL FEE HAS NOT BEEN FILED IN MINOR HEAD 300. 3. NONE APPEARED TODAY NOR ANY APPLICATION FOR ADJO URNMENT HAS BEEN MOVED. I FIND THAT EVEN THE DEFECT IN THE APPEAL H AS NOT BEEN REMOVED. 2 ITA NO.-7297/DEL/2018 THIS APPEAL CANNOT BE DECIDED AT THIS MOMENT BECAUS E OF THE DEFECT IN THE APPEAL. THE APPEAL IS ACCORDINGLY DISMISSED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.04.2019. SD/- (N.K.BILLAIYA) ACCOUNTANT MEMBER DATED: .04.2019 NEHA/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO.-7297/DEL/2018 DATE OF DICTATION 23.04.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 23.04.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 23.04.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 23.04.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 23.04.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 23.04.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 23.04.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23.04.2019 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER