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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

Shri Pramod Pandey, B-67, Sarita Vihar, 67, Sarita Vihar, 67, Sarita Vihar, New Delhi New Delhi 110 076. 110 076. 110 076. Vs.
November, 20th 2015
              IN THE INCOME TAX APPELLATE TRIBUNAL
                                `F' : NEW DELHI
                    DELHI BENCH `F

          BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND
                           SRIVASTAVA, JUDICIAL MEMBER
          SHRI SUDHANSHU SRIVASTAVA,

           Nos.3219/Del/2013, 3220/Del/2013 & 3221/Del/2013
       ITA Nos
                      Years : 2003-
           Assessment Years            2004-05 & 2005-
                              2003-04, 2004-     2005-06


Shri Pramod Pandey,            Vs.    Assistant Commissioner of
B-67, Sarita Vihar,                   Income Tax,
New Delhi ­ 110 076.                          Circle-10,
                                      Central Circle-
PAN : AALPP2708H.                     New Delhi.
     (Appellant)                          (Respondent)

            Appellant by       :     None.
            Respondent by      :     Smt. Nandita Kanchan, CIT-DR.

     Date of hearing           :     17.11.2015
     Date of pronouncement     :     18.11.2015

                                ORDER

PER G.D. AGRAWAL, VP :-
     These appeals by the assessee for the assessment years 2003-
04, 2004-05 & 2005-06 are directed against the order of learned
CIT(A)-XXXII, New Delhi dated 22nd February, 2013.







2.   At the time of hearing before us today i.e. 17th November, 2015,
neither anybody appeared on behalf of the assessee nor there was any
request for adjournment. The notice of hearing was duly sent to the
assessee by registered post.         Earlier also on 25.11.2013 and
12.05.2014, the appeals were adjourned at the request of the
assessee's counsel.


3.   In view of the above, we are of the opinion that the assessee is
not interested in prosecuting these appeals. While taking this view, we
derive support from the decision of Delhi Bench of ITAT in the case of
                                    2                    ITA-3219 to 3221/D/2013



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







4.     In the result, the appeals filed by the assessee are dismissed in
limine.
       Decision pronounced in the open Court on 18.11.2015.


                   Sd/-                                Sd/-
                  SRIVASTAVA)
      (SUDHANSHU SRIVASTAVA)                              AGRAWAL)
                                                    (G.D. AGRAWAL)
         JUDICIAL MEMBER                            VICE PRESIDENT

VK.

Copy forwarded to: -

1.     Appellant   : Shri Pramod Pandey,
                     B-67, Sarita Vihar, New Delhi ­ 110 076.

2.     Respondent : Assistant Commissioner of Income Tax,
                            Circle-10, New Delhi.
                    Central Circle-
3.     CIT
4.     CIT(A)
5.     DR, ITAT

                              Assistant Registrar

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