Loading judgment…
No AI summary yet for this case.
Detected automatically from the text. The count shows how many other judgments on BharatTax rely on the same authority.
Income Tax Appellate Tribunal, DELHI BENCH “SMC” NEW DELHI
Before: SHRI B.P. JAIN
PER B.P. JAIN, ACCOUNTANT MEMBER:
This appeal of the assessee arises from the order of ld. CIT(A)-1, New Delhi vide order dated 30.12.2014 for the A.Y. 2010-11.
None appeared in the present case in spite of valid service of notice and therefore keeping in view the provisions of Rule 19(2) of Income Tax (Appellate Tribunal) Rules 1963, as were considered in the case of CIT vs. Multi plan India Ltd. 38 ITD 320 (Delhi), the assessee’s Page 1 of 3 appeal is dismissed.
I also rely upon the decision of Hon’ble M.P. High Court in the case of Estate of Late Tukojira Holker vs. CW2 220 ITR 480 and the decision of Hon’ble Supreme Court in the case of Bhatta Chargee and Anr. In ITA 118 page 461, relevant pages 477 and 478 in this regard.
Respectfully following the above decisions of various courts of law, I dismiss the appeal of the assessee with liberty to recall the appeal on movement of proper application.
In the result, the appeal of the assessee is dismissed.