Anu Gupta v. The Income-tax Officer, Ward-33(3), New Delhi
[Citation -2016-LL-0916-62]

Citation 2016-LL-0916-62
Appellant Name Anu Gupta
Respondent Name The Income-tax Officer, Ward-33(3), New Delhi
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 16/09/2016
Assessment Year 2010-11
Judgment View Judgment
Keyword Tags disallowance of interest
Bot Summary: PAN: AERPG 3473J APPELLANT RESPONDENT Appellant by : None Respondent by : Shri S.K. Jain, Sr. DR Date of hearing : 14.09.2016 Date of Pronouncement : 16.09.2016 ORDER This appeal is preferred by the assessee against the order of the CIT(Appeals)-17, New Delhi dated 25.02.2015 inter alia on the following grounds:- 1. That the learned CIT Appeals has wrongly added Rs.4,31,855/- on account of disallowance of interest whereas the same was allowed by the Ld.AO. ITA No.3376/Del/2015 Page 2 of 3 4. That the appellant prays to leave, add or otherwise amend any or all grounds of appeal before or after the hearing of the appeal. Notice was issued to the address given in Form 36 filed along with the appeal. Since the office could not serve the notice upon the assessee due to incorrect address, I have no option but to hear the appeal ex parte. On a careful perusal of the order of CIT(Appeals) vis- -vis the grounds raised before the Tribunal, I find that the CIT(A) has adjudicated all the grounds raised before him judiciously and I find no error in the order of the CIT(A). In the result, the appeal of the assessee is dismissed.


IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC-II, NEW DELHI BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER ITA No.3376/Del/2015 Assessment year : 2010-11 Mrs. Anu Gupta, Vs. Income Tax Officer, 28/6A,Kamrudin Nagar, Ward 33(3), Najafgarh Road, Nangloi, New Delhi. New Delhi. PAN: AERPG 3473J APPELLANT RESPONDENT Appellant by : None Respondent by : Shri S.K. Jain, Sr. DR Date of hearing : 14.09.2016 Date of Pronouncement : 16.09.2016 ORDER This appeal is preferred by assessee against order of CIT(Appeals)-17, New Delhi dated 25.02.2015 inter alia on following grounds:- 1. That judgment is against facts & law of case. 2. That learned assessing officer wrongly disallowed interest of Rs.3,04,441/- paid to M/s Tata Capital Ltd and M/s Reliance Capitals Ltd and confirmed by Hon. CIT(Appeals). 3. That learned CIT Appeals has wrongly added Rs.4,31,855/- on account of disallowance of interest whereas same was allowed by Ld.AO. ITA No.3376/Del/2015 Page 2 of 3 4. That appellant prays to leave, add or otherwise amend any or all grounds of appeal before or after hearing of appeal. 5. That appellant prays to delete additions as per order of LD. A. A. which is based on unjustified and baseless grounds. 2. This appeal was taken up for consideration on 14.09.2016, but none appeared on behalf of assessee. On perusal of record, it is noticed that notice of hearing was sent through RPAD, but same was received back unserved with remarks addressee is not available . Notice was issued to address given in Form 36 filed along with appeal. Since office could not serve notice upon assessee due to incorrect address, I have no option but to hear appeal ex parte. revenue was heard. 3. On careful perusal of order of CIT(Appeals) vis- -vis grounds raised before Tribunal, I find that CIT(A) has adjudicated all grounds raised before him judiciously and I find no error in order of CIT(A). Accordingly, I confirm same. 4. In result, appeal of assessee is dismissed. Pronounced in open court on this 16th day of September, 2016. Sd/- (SUNIL KUMAR YADAV ) Judicial Member New Delhi, Dated, 16th September, 2016. /D S/ ITA No.3376/Del/2015 Page 3 of 3 Copy to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, New Delhi. Assistant Registrar, ITAT, New Delhi. Anu Gupta v. Income-tax Officer, Ward-33(3), New Delhi
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