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 Income Tax Addition Made Towards Unsubstantiated Share Capital Is Eligible For Section 80-IC Deduction: Delhi High Court

Amar R-61, Ramesh Building, Sourabh Vihar, Jaitpur, Badarpur New Delhi Vs. ITO Ward-22(3) New Delhi
June, 29th 2015
                                     1                          ITA No. 848/Del/14


              IN THE INCOME TAX APPELLATE TRIBUNAL
                   DELHI BENCH: `SMC ' NEW DELHI

       BEFORE SHRI S. V. MEHROTRA, ACCOUNTANT MEMBER

                            I.T.A .No.-848/Del/2014
                        (ASSESSMENT YEAR-2008-09)

     Amar                                              ITO
     R-61, Ramesh Building, Sourabh                    Ward-22(3)
     Vihar, Jaitpur, Badarpur                  vs      New Delhi
     New Delhi
     AJGPA1999J                                        (RESPONDENT)
     (APPELLANT)

            Appellant by        None
            Respondent by       Sh. Robin Rawal, JCIT

               Date of Hearing             24.06.2015
            Date of Pronouncement            .06.2015

                                         ORDER
PER S. V. MEHROTRA, AM

      The assessee has filed this appeal against the order of Ld. CIT(A) XI, New
Delhi, dated 8/11/2013 in Appeal No. 360/10-11 for assessment year 2008-09.
2.    The notice for hearing was sent to assessee by registered post at the address
given in Form No. 36. However, the said notice has been returned with the postal
more "Left". The assessee has not given any other address. In view of above
circumstances the assessese's appeal is dismissed in limine.
2.    However, in future if assessee furnishes the changed address then HIS
request for recall of this order may be considered .
3.    In the result, the assessee's appeal is dismissed.
The order is pronounced in the open court on 26th of June 2015.
                                           2                               ITA No. 848/Del/14







                                                                        Sd/-
                                                                (S. V. MEHROTRA)
                                                               ACCOUNTANT MEMBER
Dated:- 26 /06/2013

*R. Naheed*


Copy forwarded to:
1.                               Appellant
2.                               Respondent
3.                               CIT
4.                               CIT(Appeals)
5.                               DR: ITAT
                                                                  ASSISTANT REGISTRAR
                                                                   ITAT NEW DELHI
                                                        Date

1.    Draft dictated on                              24.06.2015    PS

2.    Draft placed before author                                   PS
                                                     25.06.2015

3.    Draft proposed & placed before the                           JM/AM
      second member

4.    Draft discussed/approved by Second                           JM/AM
      Member.

5.    Approved        Draft   comes   to       the    .06.2015     PS/PS
      Sr.PS/PS






6.    Kept for pronouncement on                                    PS

7.    File sent to the Bench Clerk                    .06.2015     PS

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.
3   ITA No. 848/Del/14

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