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 Attachment on Cash Credit of Assessee under GST Act: Delhi HC directs Bank to Comply Instructions to Vacate
 Income Tax Addition Made Towards Unsubstantiated Share Capital Is Eligible For Section 80-IC Deduction: Delhi High Court

Smt. Sudesh Rani, Smt. Sudesh Rani, Proprietor, Proprietor, M/s Amba Marble Industries, M/s Amba Marble Industries, D----16, Industrial Estate, 6, Industrial Estate, 6, Industrial Estate, Vs.. Income Tax Officer, Income Tax Officer, Income Tax Officer, Ward----2,,,, Roorkee. Roorkee.
October, 16th 2013
                IN THE INCOME TAX APPELLATE TRIBUNAL
                                 `G' : NEW DELHI
                     DELHI BENCH `G

                        G.D.AGRAWAL, VICE PRESIDENT AND
            BEFORE SHRI G.D.AGRAWAL,
                       I.C.SUDHIR, JUDICIAL MEMBER
                  SHRI I.C.SUDHIR,

                              No.763/Del/2012
                          ITA No.763/Del/2012
                                         2007-08
                       Assessment Year : 2007-


Smt. Sudesh Rani,              Vs.    Income Tax Officer,
Proprietor,                           Ward-2,
                                      Ward-
M/s Amba Marble Industries,           Roorkee.
D-16, Industrial Estate,
Roorkee.
PAN : ADJPK2887M.

      (Appellant)                         (Respondent)

              Appellant by      :    None.
              Respondent by     :    Ms. Y.S.Kakkar, Sr.DR.

                                ORDER

    G.D.AGRAWAL, VP :
PER G.D.AGRAWAL,
       This appeal by the assessee is directed against the order of
learned CIT(A)-II, Dehradun dated 2nd November, 2011 for the AY 2007-
08.


2.     At the time of hearing before us today i.e. 7th October, 2013,
neither anybody appeared on behalf of the assessee nor there was any
request for adjournment. The notice of hearing has duly been served
upon the assessee and the A.D. card is placed on record. Earlier also
on two occasions, i.e. on 17.09.2012 and 12.02.2013, the hearing was
adjourned at the request of the assessee.







3.     In view of the above, we are of the opinion that the assessee is
not interested in prosecuting this appeal. While taking this view, we
derive support from the decision of Delhi Bench of ITAT in the case of
                                   2                        ITA-763/Del/2012


CIT vs. Multiplan India (P.) Ltd. ­ [1991] 38 ITD 320 (Delhi).
Accordingly, we dismiss the assessee's appeal in limine.


4.    In the result, the appeal filed by the assessee is dismissed in
limine.
Decision pronounced in the open Court on conclusion of hearing on 7th October, 2013. Sd/- Sd/- I.C.SUDHIR) (I.C.SUDHIR) (G.D.AGRAWAL) (G.D.AGRAWAL) JUDICIAL MEMBER VICE PRESIDENT Dated : 07.10.2013 VK. Copy forwarded to: - 1. Appellant : Smt. Sudesh Rani, Proprietor, M/s Amba Marble Industries, D-16, Industrial Estate, Roorkee. 2. Respondent : Income Tax Officer, Ward- Ward-2, Roorkee. 3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar
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