APEX HEIGHTS PVT.LTD.,NEW DELHI vs. ITO,WARD-3(1), DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI
Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWALApex Heights Pvt. Ltd., S-672, GF School Block, ShakarPur, Delhi-110 092
PER MANISH AGARWAL, AM:
This is appeal filed by the Assessee against the order CIT, NFAC,
Delhi in appeal No. NFAC/2017-18/1008861 dated 15/03/2024
Assessment Year 2018-19. 2. Brief facts of the case are that the assessee is private company and filed his return of income on 31/10/2018 declaring a total income of Rs.61,80,000/-. The assessment was taken up for scrutiny under CASS and after considering the submissions, the assessment was completed u/s 143(3) vide order dated 26/03/2021 at a total
Apex Heights Pvt. Ltd. vs. ITO income of Rs.2,13,62,580/- by making additions of Rs.1,51,00,000/- u/s 68 of the Act.
Aggrieved, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A) observed in its order that four opportunities were granted to the assessee by delivery of notice through the registered email. On three occasions adjournment petition was filed, however, the Ld. CIT(A) observed that no submission was filed and repeated adjournments were taken, thus, it appears that the appellant is not serious in pursue its appeal and, therefore, the appeal of the assessee was dismissed for non-prosecution.
Before us, none represented on behalf of the assessee, however, the Department submitted that reasonable opportunities were provided but assessee has not complied with, therefore, order of Ld. Order pronounced in the open Court on 17/02/2025. (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 17/02/2025
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