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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

Ashok Kumar Aggarwal,7A/1, Rajpura Road,Civil Lides,New Delhi. Vs. ITO, Ward 29(4),New Delhi
June, 16th 2012
                IN THE INCOME TAX APPELLATE TRIBUNAL
                     (DELHI BENCH `A' : NEW DELHI)
              BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND
                 SHRI K.G. BANSAL, ACCOUNTANT MEMBER

                                    ITA No.3882/Del./2011
                                (Assessment Year : 2006-07)

Ashok Kumar Aggarwal,                       Vs.            ITO, Ward 29(4),
7A/1, Rajpura Road,                                        New Delhi
Civil Lides,
New Delhi.
(PAN/GIR No.AAEPA9252A)

(Appellant)                                                (Respondent)

                            Assessee by : None
                       Revenue by : Smt. Anusha Khurana, Sr.DR







                                     ORDER


PER U.B.S. BEDI, J.M.


       This appeal of the assessee emanates from the order of the CIT (A)-VI, New
Delhi dated 10.06.2011, relevant to assessment year 2002-03.


2.     Despite sending notice of hearing sufficiently in advance, assessee did not appear
nor any application for adjournment has been received at the time when the case was
called up for hearing. Therefore, it is inferred that the assessee is not interested in
prosecution of the present appeal.


3.     Having regard to Rule 19(2) of ITAT Rules, 1963 and following various decisions
of the Tribunal including in the case of CIT vs. Multiplan India (P) Ltd., reported in 38
ITD 320 (Del.) and the judgment of Hon'ble Madhya Pradesh High Court in the case of
Estate of late Tukojirao Holkar vs. CWT, 223 I.T.R. 480 (MP), we treat the appeal of the
assessee as unadmitted and dismiss the same.
                                            2                   I.T.A. No.3882/Del./2011
                                                                         (A.Y. : 2006-07)
4.    In the result, the appeal filed by the assessee is dismissed for want of prosecution.
      Order pronounced in open court soon after the conclusion of the hearing on
14.06.2012.



              Sd/-                                                    Sd/-
      (K.G. BANSAL)                                               (U.B.S. BEDI)
 ACCOUNTANT MEMBER                                             JUDICIAL MEMBER
Dated : June 14, 2012
SKB
Copy of the order forwarded to:-
   1. Appellant
   2. Respondent
   3. CIT
   4. CIT(A)-XXV, New Delhi.
   5. CIT(ITAT)                                             Deputy Registrar, ITAT





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