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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

Dhanpat Rai Mohinder Pal,C/o Mohinder Singh Advocate,Shop No.12, 1stFloor,Ganpati Market,Subzi Mandi,Karnal. vs Income Tax Officer,Ward-1, Aayakar Bhawan, Sector-12, Karnal.
November, 02nd 2012
                                                             ITA No.4552Del/2012
                                                               Asstt. Year: 2009-10

             IN THE INCOME TAX APPELLATE TRIBUNAL
                  DELHI BENCH `B' NEW DELHI

BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER AND
     SHRI CHNADRAMOHAN GARG, JUDICIAL MEMBER

                      ITA NO. 4552/DEL/2012
                      ASSTT. YEAR: 2009-10

Dhanpat Rai Mohinder Pal,             vs   Income Tax Officer,
C/o Mohinder Singh Advocate,               Ward-1, Aayakar Bhawan,
Shop No.12, 1st Floor,                     Sector-12, Karnal.
Ganpati Market,
Subzi Mandi,
Karnal.
(PAN: AAAFD6788J)
(Appellant)                                (Respondent)

                       Appellant by: None
                      Respondent by: Shri Deepak Sehgal, Sr.DR






                          ORDER

PER CHANDRAMOHAN GARG, J.M.

      This appeal has been preferred by the assessee against the order of

CIT(A) ­ Karnal dated 29.05.2012 for AY 2009-10.

2.    This appeal was initially filed on 24.08.2012 and date was fixed for

hearing on 25.10.2012 i.e. today. Despite several calls, neither the assessee

nor his representative appeared before us during the proceedings. We also

observe that there is no request or application for adjournment placed before

this bench. It appears that the assessee is not interested in prosecuting this

appeal filed by it.
                                           2                          ITA No.4552Del/2012
                                                                        Asstt. Year: 2009-10

3.        Considering the facts and keeping in view the provisions of Rule 19A

of the Income-tax Appellate Tribunal Rules, as were considered in the cases

of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del); and Late Tukoji

Rao Holkar, 223 ITR 480 (MP), we dismiss this appeal filed by the assessee.

The assessee, if so advised, shall be free to move this Tribunal praying for

recalling of this order and explaining the reasons for non-compliance etc.

and if the Bench is so satisfied about the reasons etc., then this order shall be

recalled.






          In the result, the appeal of the assessee is dismissed.


          Order pronounced in open court on 31.10.2012.


            Sd/-                                    Sd/-

  (BC. MEENA )                                 (CHANDRAMOHAN GARG)
ACCOUNTANT MEMBER                                  JUDICIAL MEMBER

DT. 31st OCTOBER, 2012
`GS'

Copy forwarded to:-

     1.   Appellant
     2.   Respondent
     3.   Commissioner of Income Tax(A)
     4.   C.I.T. 5. DR
                                                           By Order


                                                           Asstt.Registrar
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