Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
Popular Search: ACCOUNTING STANDARD :: empanelment :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: ARTICLES ON INPUT TAX CREDIT IN VAT :: TAX RATES - GOODS TAXABLE @ 4% :: VAT Audit :: ACCOUNTING STANDARDS :: TDS :: due date for vat payment :: VAT RATES :: articles on VAT and GST in India :: cpt :: form 3cd :: list of goods taxed at 4% :: Central Excise rule to resale the machines to a new company
From the Courts »
  Nishant Construction Pvt. Ltd vs. ACIT (ITAT Ahmedabad)
  DIT vs. A. P. Moller Maersk AS (Supreme Court)
  Larsen & Toubro Ltd vs. State of Jharkhand (Supreme Court)
  Nishant Construction Pvt. Ltd vs. ACIT (ITAT Ahmedabad)
 Samson Maritime Ltd vs. CIT (Bombay High Court)
 Mother Hospital Pvt. Ltd vs. CIT (Supreme Court)
 Larsen & Toubro Ltd vs. State of Jharkhand (Supreme Court)
 Nishant Construction Pvt. Ltd vs. ACIT (ITAT Ahmedabad)
 Flipkart India Private Limited vs. ACIT (Karnataka High Court)
 JSW Steel Ltd vs. ACIT (ITAT Mumbai)
  CIT vs. Uday M. Ghare (Bombay High Court)

M/S Bharti Properties Pvt. Ltd.,H-108,IInd Floor,New Asiatic Building,Connaught Place,New Delhi V/s . ACIT,Central Circle-9,New Delhi
August, 24th 2012

                            ITA nos.3044 & 3045/Del/2012
                              AYs:2002-03 & 2004-05

M/S Bharti Properties Pvt.       V/s .  ACIT,Central Circle-9,
Ltd.,H-108,IInd Floor,New               New Delhi
Asiatic Building,Connaught
Place,New Delhi
                        [PAN : AAACB9995L]

(Appellant)                                       (Respondent)

              Assessee by          None
              Revenue by           Smt. Anusha Khurana,DR

               Date of hearing                  22-08-2012
               Date of pronouncement            22-08-2012


 A.N.Pahuja:- These two appeals filed on 15.6.2012 by the assessee against
two separate orders dated 23-02-2012 & 29.3.2012 of the ld. CIT(A)-XXXII, New
Delhi for the AYs 2002-03 & 2004-05 respectively, upholding rejection of book
results in these two assessment years and consequent additions of `87,750 &
`1,900 besides enhancement of income by `45,120/- in the AY 2002-03 as also
additions of `35,196 & `54200 in the AY 2004-05. The appeal for the AY 2002-03
is delayed by 26 days. In the    application for condonation of delay , it was
submitted that since the father of Shri SK Gupta, controlling person, expired on
22.4.2012, the assessee could not file    the appeal within the time stipulated
under the relevant provisions of the Income-tax Act,1961[hereinafter referred to
as the `Act']. The appeal has been filed only on 15.6.2012 instead of on or
before 20.05.2012. The reasons adduced for delay in filing the appeal are not
substantiated by any evidence whatsoever while even copy of application for
                                         2           I.T.A. nos3044 & 3045/Del./2012

condonation of delay is not accompanied by affidavit of shri SK Gupta. None
appeared on behalf of the assessee when these appeals were called for hearing
nor any request for adjournment was filed . Earlier, the assessee was informed
on 15.6.2012 itself that the hearing of the appeal is fixed for today. It, therefore,
appears that the assessee is not interested in pursuing these appeals. In these
circumstances, following the decision of the Delhi Bench of the Tribunal in the
case of Multiplan (India) Pvt. Ltd. Vs CIT [38 ITD 320] (Del) and the decision of
the Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao
Holkar Vs CWT [(1996) 223 ITR 480 (MP)], these appeals filed by the assessee
are dismissed in limine.

                  Order pronounced in open Court

         Sd/-                                                      Sd/-
    (A.D.JAIN)                                              (A.N. PAHUJA)
 (Judicial Member)                                       (Accountant Member)
Copy of the Order forwarded to:-
      1. Assessee.
      2. ACIT, Central Circle-9, New Delhi
      3. CIT concerned.
      4. CIT(A), XXXII, New Delhi
      5. DR, ITAT,'A' Bench, New Delhi
      6. Guard File.
                                                                      BY ORDER,
                                                                       ITAT, Delhi
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - We Bring IT. Offshore software outsourcing company. We use Global Delivery Model (GDM) and believe in Follow The Sun principle

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions