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

Manju Agarwal, 14B/23, 1st Floor, Dev Nagar, New Delhi-110005 Vs. ITO, Ward-26(4), New Delhi
June, 02nd 2015
               IN THE INCOME TAX APPELLATE TRIBUNAL
                     DELHI BENCH: `E' NEW DELHI

            BEFORE SMT DIVA SINGH, JUDICIAL MEMBER
                                 AND
                SH. N.K.SAINI, ACCOUNTANT MEMBER

                I.T.A .Nos.-6036 To 6038/Del/2012
            (ASSESSMENT YEARs-2001-02 to 2003-04)
                                  &
               I.T.A .Nos.-688 To 689/Del/2013
            (ASSESSMENT YEARs-2001-02 to 2002-03)

         Manju Agarwal,                  vs ITO,
         14B/23, 1st Floor,                 Ward-26(4),
         Dev Nagar, New Delhi-110005.       New Delhi
         PAN-ADRPA7112P                     (RESPONDENT)
         (APPELLANT)

             Appellant by      Sh. Deepak Ostwal, CA
             Respondent by     Sh.P.Dam.Kanunjna, Sr DR

                       Date of Hearing        27.05.2015
                    Date of Pronouncement       .05.2015

                              ORDER
PER BENCH

      ITA Nos.-6036 to 6038/Del/2012 are filed by the assessee against the
separate orders dated 21.09.2012, 21.09.2012 and 28.09.2012 respectively
passed by the CIT(A)-XVIII, New Delhi pertaining to 2001-02 to 2003-04
assessment years.    ITA Nos.688 & 689/Del/2013 are appeals filed in the
penalty proceedings by the assessee assailing the correctness of the orders
dated 05.11.2012 passed by the CIT(A)-XVIII, New Delhi pertaining to 2001-02
to 2002-03 assessment years. However, at the time of hearing, noticing the
fact that the defects pointed out by the Registry on 11.12.2012 in the appeals
filed remains uncured. The Ld. AR was required to address why the defects
have not been cured till date. The Ld.AR submitted that he was not aware of
any such defect memo having been issued.       The record shows that defect
notices were issued in the appeals on 11.12.2012 and on the first date of
                                                 I.T.A .Nos.-6036 To 6038/Del/2012 &
                                                                 688 To 689/Del/2013






hearing i.e 05.12.2013, none was present on behalf of the assessee. Thereafter
it is seen that the appeals were adjourned on three occasions on the request of
the department and once on the request of the assessee. However, it is seen
that the defect remains uncured. In view of the same, the appeals filed by the
assessee are dismissed in limine. Liberty is given to the assessee to pray for a
recall of the present order, if so advise by rectifying the defects pointed out by
the Registry and moving an appropriate petition praying for a recall. The Co-
ordinate Bench considering the petition and on being satisfied that the defect
is cured may recall the order, if so warranted on facts. The said order was
pronounced in the open Court at the time of hearing in the presence of the
parties.
2. In the result the appeals of the assessee are dismissed in limine. The order is pronounced in the open court on 29th of May, 2015. Sd/- Sd/- (N.K.SAINI) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:29/05/2015 *Amit Kumar* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Page 2 of 2
Home | About Us | Terms and Conditions | Contact Us
Copyright 2024 CAinINDIA All Right Reserved.
Designed and Developed by Ritz Consulting