Need Tally
for Clients?

Contact Us! Here

  Tally Auditor

License (Renewal)
  Tally Gold

License Renewal

  Tally Silver

License Renewal
  Tally Silver

New Licence
  Tally Gold

New Licence
 
Open DEMAT Account with in 24 Hrs and start investing now!
« From the Courts »
Open DEMAT Account in 24 hrs
 Income Tax Addition Made Towards Unsubstantiated Share Capital Is Eligible For Section 80-IC Deduction: Delhi High Court

Braham Kaur W/o Late Sh. Kripal Singh, Vill-Kithauli, Bhagpat Road, Meerut, Uttar Pradesh. vs. ITO Ward 1(2), Meerut.
November, 19th 2018
                 IN THE INCOME TAX APPELLATE TRIBUNAL
                      DELHI BENCH: `SMC' NEW DELHI

             BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER

                         I.T.A .No.-4394/Del/2018
                       (ASSESSMENT YEAR-2009-10)

           Braham Kaur                     vs   ITO
           W/o Late Sh. Kripal Singh,           Ward 1(2),
           Vill-Kithauli, Bhagpat Road,         Meerut.
           Meerut, Uttar Pradesh.
           CQSPB0609N
           (APPELLANT)                          (RESPONDENT)
               Appellant by         None
               Respondent by        Shri S.L.   Anuragi, Sr. DR

                      Date of Hearing              19/11/2018
                   Date of Pronouncement           19/11/2018

                                      ORDER

     This appeal filed by the Assessee is directed against the Order
dated 21.09.2017 of the Ld. CIT(A), Meerut relevant to assessment
year 2009-10.
2.   In this case the Notice was sent to the assessee for hearing for
today i.e. 19.11.2018 at the address mentioned in Form No. 36 vide
Column No. 10.
3.   On 19.11.2018, neither the assessee nor her Authorised
Representative    attended   the   hearing   and    also   not   filed any
Application for adjournment or nor filed the fresh address before the
Tribunal, hence, I am of the view that no useful purpose would be
served to serve the notice again and again on the same address. In
view of above, it is thus inferred that the assessee is not interested in
prosecution of her Appeal.
                        ITA Nos. 4394/D/2018 Braham Kaur              2







4.   Having regard to Rule 19(2) of the ITAT Rules and following
various decisions of Delhi Bench of the Tribunal including that of
Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon'ble Madhya
Pradesh High Court's decision in Estate of Late Tukojirao Holkar vs.
CWT; 223 ITR 480 (MP), I treat this appeal as unadmitted and
dismiss the same. I would like to clarify that subsequently, if the
assessee explains the reasons for non appearance and if the Bench is
so satisfied, the matter may be recalled for the purpose of
adjudication of the Appeal.
5.   In the result, the Appeal of the assessee is dismissed in limine.
     Order pronounced on 19.11.2018.






                                                                         Sd/-
                                                                 (H.S. SIDHU)
                                                           JUDICIAL MEMBER
Dated: 19/11/2018
*Kavita

Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT

                                             ASSISTANT REGISTRAR
                                                  ITAT, NEW DELHI
                ITA Nos. 4394/D/2018 Braham Kaur       3




                                            Date
1.    Draft dictated on                     19.11.18
2.    Draft placed before author            19.11.18
3.    Draft proposed & placed before the
      second member
4.    Draft discussed/approved by Second    19.11.18
      Member.
5.    Approved Draft comes to the           19.11.18
      Sr.PS/PS
6.    Order Pronounced and Uploaded         19.11.18
7.    File sent to the Bench Clerk          19.11.18
8.    Date on which file goes to the AR
9.    Date on which file goes to the Head
      Clerk.
10.   Date of dispatch of Order.

Home | About Us | Terms and Conditions | Contact Us
Copyright 2024 CAinINDIA All Right Reserved.
Designed and Developed by Ritz Consulting