M/S. MARKETING TIMES AUTOMOBILES PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 2932/DEL/2017Status: DisposedITAT Delhi20 January 2020AY 2012-133 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee failed to appear and did not produce any evidence to challenge the CIT(A)'s findings. Consequently, the Tribunal had no option but to dismiss the appeal.

What were the facts?

The assessee's appeal against the CIT(A)'s order for AY 2012-2013 was listed for hearing multiple times. Despite being notified, the assessee neither appeared nor provided any supporting documents for the disallowed expenses.

What were the issues?

The primary issue was the disallowance of various expenses by the lower authorities due to the lack of supporting documents and evidence from the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “E”: DELHI

Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT

Hearing: 14.01.2020Pronounced: 20.01.2020

Date of Hearing : 14.01.2020 Date of Pronouncement : 20.01.2020 ORDER PER BHAVNESH SAINI, J.M.

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-6, Delhi, Dated 10.03.2017, for the A.Y. 2012-2013.

2.

The assessee has been notified the date of hearing through registered post for 12.09.2019, 13.11.2019

2 ITA.No.2932/Del./2017 M/s. Marketing Times Automobiles Pvt. Ltd., New Delhi. and 14.01.2020. However, none appeared on behalf of the assessee. Notice sent for 14.01.2020 returned un-served with the postal remarks “Left”. No other address have been given for the purpose of service of notice upon assessee.

3.

We have heard the Ld. D.R. and perused the findings of the authorities below. The assessee in the present appeal has raised effectively six grounds of appeals from 2 to 7 challenging the disallowance of various expenses. The Ld. CIT(A) noted in his findings that assessee did not file any supporting documents in respect of disallowance of expenses. In the absence of any details and evidence, the Ld. CIT(A) dismissed these grounds of appeals of assessee. No evidence is produced before the Tribunal also to challenge the finding of fact recorded by the Ld. CIT(A). In the absence of assessee in putting appearance as well as in the absence of any documents on record, we have no option but to dismiss the appeal of assessee.

4.

In the result, appeal of assessee dismissed.

3 ITA.No.2932/Del./2017 M/s. Marketing Times Automobiles Pvt. Ltd., New Delhi. Order pronounced in the open Court.

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