UMBER INFRATECH P.LTD,DELHI V. ITO, WARD-18(1), NEW DELHI

ITA 7496/DEL/2018

AI Insights

Umber Infratech P. Ltd. appealed against the order of the Commissioner of Income Tax (Appeals)-43, New Delhi, which confirmed the additions made by the Assessing Officer under section 68 of the Income Tax Act, 1961. The additions were related to undisclosed cash credits and unexplained share application money. The Tribunal noted that the appellant did not pursue the appeal actively, as evidenced by multiple adjournments requested by different counsels over several years. The Department's representative defended the impugned order, and the Tribunal, after considering the submissions and the material on record, decided to dismiss the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717738 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 27-11-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Section: 68

Judgement Text

" आयकर अपीलीय अिधकरण िदʟी पीठ “जी”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं ŵी एम. बालागणेश, लेखाकार सद˟ क े समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER आअसं.7496/िदʟी/2018(िन.व. 2011-12) ITA No.7496/DEL/2018 (A.Y.2011-12) Umber Infratech P. Ltd., C-1, 324, F/F, Gali No. 25, Khajoori Khas, Delhi 110094 ...... अपीलाथᱮ/Appellant PAN: AABCU-2344-R बनाम Vs. Income Tax Officer, Ward 18(1), New Delhi ..... ᮧितवादी/Respondent Assessee by : None Department by : Shri Mahesh Kumar, CIT-DR सुनवाई कᳱ ितिथ/ Date of hearing : 19/05/2025 घोषणा कᳱ ितिथ/ Date of pronouncement : : 13/08/2025 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-43, New Delhi (hereinafter referred to as 'the CIT(A)') dated 24.09.2018, for assessment year 2011-12. 2. This appeal was filed by the assessee on 27.11.2018. The appeal was first listed for hearing on 06.12.2021. Repeated notices were sent to the assessee on the address provided in Form No. 36. On the initial four dates of hearing none appeared on behalf of the assessee. Thereafter, on 14.12.2022 Shri Pulkit Verma, Advocate appeared on behalf of the assessee and sought adjournment. At the Printed from counselvise.com 2 ITA No.7496/Del/2018 (AY 2011-12) request of Counsel for the assessee the appeal was adjourned to 16.03.2023. On the said date Shri Tarandeep Singh, Advocate appeared on behalf of the assessee and made request for adjournment. On his request the appeal was adjourned to 22.06.2023. On the said date some other Counsel (Shri Sandeep Singh) appeared on behalf of the assessee and sought adjournment. Thereafter, on the subsequent dates different Counsels appeared and sought adjournment on one pretext or the other. On 19th May 2025, the appeal was called none appeared to represent the assessee. The appeal was adjourned 16 times in the span of four years at the behest of assessee. It seems that the assessee is not keen to pursue the appeal, hence, this appeal is taken up for adjudication with the assistance of ld. DR and on the basis of material already available on record. 3. Shri Mahesh Kumar, representing the department reiterated the findings of the AO and the vehemently defended impugned order and prayed for dismissing appeal of the assessee. 4. Submissions made by ld. DR heard and orders of the authorities below examined. As per statement of facts, the assessee company is engaged in the business of Development of Infrastructure and Allied Projects. The assessee filed its return of income for the impugned assessment year on 30.09.2011 declaring income of Rs.2,33,510/-. During scrutiny assessment proceedings, the Assessing Officer (AO) made addition of Rs.20,64,36,963/- u/s. 68 of the Income Tax Act,1961(hereinafter referred to as ‘the Act’) on account of undisclosed cash credits. Another addition of Rs.72,50,000/- was made u/s. 68 of the Act on account of unexplained share application money. Aggrieved by the assessment order dated 28.03.2014 passed u/s. 143 of the Act, the assessee carried the issue Printed from counselvise.com 3 ITA No.7496/Del/2018 (AY 2011-12) in appeal before the CIT(A). In First Appellate proceedings, both additions made by AO were confirmed. Hence, the present appeal. 4. No material to rebut findings of the authorities below is placed before us by the assessee/appellant. Hence, in the absence of any controverting material/submissions, we find no reason to interfere with findings of the authorities below. 5. In the result, impugned order is upheld and appeal of the assessee is dismissed. Order pronounced in the open court on Wednesday the 13th day of August, 2025. Sd/- Sd/- (M. BALAGANESH) (VIKAS AWASTHY) लेखाकार सद᭭य/ACCOUNTANT MEMBER ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 13/08/2025 NV/- ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT/CIT(A) 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. Printed from counselvise.com 4 ITA No.7496/Del/2018 (AY 2011-12) BY ORDER, //True Copy// (Asstt. Registrar) ITAT, DELHI Printed from counselvise.com "