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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

M/s Shring Construction Company Pvt. Ltd., D-245, Nehru Colony, Haridwar Road, Dehradun. vs. DCIT, Circle-1, E-2, ARA Centre, Muzaffarnagar.
May, 31st 2019
ITA No. 3615/D/2016
Assessment year 2011-12



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

   BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER
                       AND
  SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER

                             ITA No. 3615/Del/2016
                            Assessment year: 2011-12
     M/s Shring Construction                   DCIT,
     Company Pvt. Ltd.,                        Circle-1,
     D-245, Nehru Colony,                 vs   E-2, ARA Centre,
     Haridwar Road,                            Muzaffarnagar.
     Dehradun.
     Appellant                                 Respondent

                    Assessee by : None
                  Department by: Ms Nidhi Srivastava, CIT DR

                Date of hearing : 29.05.2019
        Date of pronouncement : 31.05.2019


                                    ORDER

PER SUDHANSHU SRIVASTAVA, J.M.
        This appeal filed by the assessee is directed against the

order      of     ld.     CIT(A),   Muzaffarnagar   dated    28.03.2016   for

assessment year 2011-12.

2.      None put in an appearance on behalf of the assessee when

the appeal was called for hearing on 29th May, 2019 nor any

request for adjournment was filed. The case was earlier listed for

hearing on 6th March, 2019, and the matter was adjourned to 29th

May, 2010 at the written request of the assessee. This gives an


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ITA No. 3615/D/2016
Assessment year 2011-12



impression that the assessee is not interested in pursuing the

appeal filed.         We, therefore, have no option but to dismiss the

appeal preferred by the assessee, placing reliance on the ratio of

decisions in the following cases:-






        1. CIT Vs Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del); and

         2. Late Tukoji Rao Holkar vs CWT (1996) 223 ITR 480 (MP)


3.      In the result, the appeal filed by the assessee is dismissed

for non-prosecution.


Order pronounced in the open court on 31st May, 2019.


          Sd/-                                   Sd/-

  (N.K. BILLAIYA)                     (SUDHANSHU SRIVASTAVA)
 ACCOUNTANT MEMBER                        JUDICIAL MEMBER


Dated: 31st May ,2019
`GS'

Copy forwarded to: -

        1)      Appellant
        2)      Respondent
        3)      CIT(A)
        4)      CIT
        5)      DR               True Copy
                                                    By Order



                                                ASSTT. REGISTRAR

                                      2
ITA No. 3615/D/2016
Assessment year 2011-12


Date of dictation

Date on which the typed draft is placed before the
dictating Member
Date on which the typed draft is placed before the Other
Member

Date on which the approved draft comes to the Sr.PS/PS
Date on which the fair order is placed before the
Dictating Member for pronouncement






Date on which the fair order comes back to the Sr.PS/PS
Date on which the final order is uploaded on the website
of ITAT
Date on which the file goes to the Bench Clerk
Date on which the file goes to the Head Clerk

The date on which the file goes to the Assistant
Registrar for signature on the order
Date of dispatch of the Order




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