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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 GO MOBILE TRADING (P) LTD., C/O M/S P.K. SINGHAL E-24-A, 2ND FLOOR, JAWAHAR PARK, LAXMI NAGAR, DELHI 110 092 VS. INCOME TAX OFFICER, WARD 12(2), NEW DELHI
July, 11th 2014
                                                          ITA NO. 4290/Del/2012


               IN THE INCOME TAX APPELLATE TRIBUNAL
                       DELHI BENCH "C", NEW DELHI
              BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER
                                     AND
              SHRI T.S. KAPOOR, ACCOUNTANT MEMBER


                          ITA No. 4290/Del/2012
                              (A.Y. 2008-09)
M/S    GO     MOBILE           VS.                   INCOME TAX OFFICER,
TRADING (P) LTD.,                                    WARD 12(2),
C/O M/S P.K. SINGHAL                                 NEW DELHI
& CO.,
CHARTERED
ACCOUNTANTS,
E-24-A, 2ND FLOOR,
JAWAHAR         PARK,
LAXMI         NAGAR,
DELHI ­ 110 092
(PAN: AACCG8863C)
(APPELLANT)                                          (RESPONDENT)



           Assessee by                :    None
          Department by               :    Sh. SATPAL SINGH, SR. D.R.


                              ORDER
PER U.B.S. BEDI : JM
     This appeal of the assessee is directed against the order of the
Ld. CIT(A)-XV, New Delhi relevant to assessment year 2008-09.

2.   Despite noting down the adjourned date neither assessee
attended nor any adjournment request has been received. It is thus
inferred that the assessee is not interested in        prosecution of the
appeal.






3.   Having regard to Rule 19(2) of ITAT Rules and following various
decisions of Delhi Bench of the Tribunal including that of Multiplan
India Ltd. : 38 ITD 320 (Delhi) and Hon'ble Madhya Pradesh High

                                      1
                                                     ITA NO. 4290/Del/2012


Court's decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR
480 (MP), we treat this    appeal as   unadmitted   and dismiss the
same.

4.    As a result, the appeal of the assessee is dismissed in limine.






5.    Order pronounced in the Open Court on 03rd July, 2014.




      Sd/-                                                    Sd/-

      KAPOOR]
[T.S. KAPOOR]                                                  BEDI]
                                                       [U.B.S. BEDI]
ACCOUNTANT MEMBER                                 JUDICIAL MEMBER

Date 03/7/2014
"SRBHATNAGAR"
Copy forwarded to: -
1.    Appellant -

2.    Respondent -
3.    CIT
4.    CIT (A)
5.    DR, ITAT


                            TRUE COPY
                                                  By Order,




                                                 Assistant Registrar,
                                                 ITAT, Delhi Benches




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