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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. Deepa Bhatia, 31, Rajpur Road, Civil Lines, Delhi -10 054. Vs. Income Tax Officer, Ward-20(2), New Delhi.
March, 09th 2015
               IN THE INCOME TAX APPELLATE TRIBUNAL
                                 `B' : NEW DELHI
                    DELHI BENCH `B

                             GUPTA, VICE PRESIDENT AND
            BEFORE SHRI G.C. GUPTA,
                        KAPOOR, ACCOUNTANT MEMBER
              SHRI T.S. KAPOOR,

                             No.4365/Del/2012
                         ITA No.
                                         2007-08
                       Assessment Year : 2007-


Smt. Deepa Bhatia,             Vs.    Income Tax Officer,
31, Rajpur Road,                      Ward-
                                      Ward-20(2),
Civil Lines,                          New Delhi.
Delhi ­ 110 054.
PAN : AASPB0922G.
     (Appellant)                          (Respondent)

            Appellant by        :    Shri Sandeep Thakral, CA.
            Respondent by       :    Smt. Parwinder Kaur, Sr.DR.

     Date of hearing            :    19.02.2015
     Date of pronouncement      :    04.03.2015

                                ORDER

         GUPTA, VP :
PER G.C. GUPTA,
     This appeal by the assessee for the AY 2007-08 is directed
against the order of learned CIT(A)-IX, New Delhi dated 2nd May, 2012.







2.   At the time of hearing of the appeal, the learned counsel for the
assessee showed his inability to assist the Court in disposing off the
matter on merits and also filed an application dated 18th February,
2015 for adjournment of the case fixed on 19th February, 2015, which
was rejected by the Bench. The case had been adjourned on a number
of occasions right from 20th February, 2013 at the request of the
assessee. The hearing was adjourned in this case at the request of the
assessee on six earlier occasions and on seventh, the date of hearing
i.e. on 17th February, 2015, the matter was adjourned at the request of
the assessee for 19th February, 2015 and it was specifically mentioned
                                     2                           ITA-4365/Del/2012



by the Bench that the next date of hearing would be the last
opportunity to the assessee.        On 19th February, 2015, still the
representative of the assessee is unable to assist the Bench and
accordingly, we are left with no alternative but to dismiss the appeal of
the assessee in limine as not admitted.       While taking this view, we
derive support from the decision of Delhi Bench of ITAT in the case of
CIT vs. Multiplan India (P.) Ltd. ­ [1991] 38 ITD 320 (Delhi).







3.    In the result, the appeal filed by the assessee is dismissed in
limine.
      Decision pronounced in the open Court on 4th March, 2015.


                  Sd/-                                  Sd/-
               KAPOOR)
         (T.S. KAPOOR)                           (G.C. GUPTA)
                                                 (G.C. GUPTA)
      ACCOUNTANT MEMBER                         VICE PRESIDENT

VK.

Copy forwarded to: -

1.    Appellant    : Smt. Deepa Bhatia,
                     31, Rajpur Road, Civil Lines, Delhi ­ 110 054.

2.    Respondent : Income Tax Officer,
                   Ward-
                   Ward-20(2), New Delhi.

3.    CIT
4.    CIT(A)
5.    DR, ITAT

                               Assistant Registrar

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