S. K. Gold Chain Co. Pvt. Ltd. v. Deputy Commissioner of Income-tax, Circle-8(1), New Delhi
[Citation -2019-LL-0829-23]
| Citation | 2019-LL-0829-23 |
|---|---|
| Appellant Name | S. K. Gold Chain Co. Pvt. Ltd. |
| Respondent Name | Deputy Commissioner of Income-tax, Circle-8(1), New Delhi |
| Court | ITAT-Delhi |
| Relevant Act | Income-tax |
| Date of Order | 29/08/2019 |
| Assessment Year | 2011-12 |
| Judgment | View Judgment |
| Keyword Tags | ex-parte order • roc fees |
| Bot Summary: | At the outset, i t was brought t o ou r noti ce that the appeal s have been adjudi cated ex-parte. The i ssues are addi ti on u/s 68 of the Act addi ti on on account of pay ment to ROC addi ti on on account of i nvocati on of Secti on 50C of the Act. The l d. CIT has fai rl y adjudi cated on the i ssue of addi ti on on account of payment to ROC on goi ng through the Secti on 37(1) of the IT Act. Furth er, the a ddi ti on on account of 50C of the Act has been adjudi cated based on the provi si ons of Secti on 69, Secti on 56(1)(vii )(b) of the Act. On account of addi ti on u/s 68 of the Act, the l d. CIT after dul y consi dering the wri tten submi ssi on made by the assessee has adjudi cated the i ssue rel yi ng on the order of ITAT Ahmadabad date d 18.08.2015 i n the case of Nakoda Fashi on Pvt. Ltd. in ITA No. 1716/Ahd/2012 for the assessment year 2009-10. Si mil arl y, for the ITA No.2983/Del /2017 for the assessment year 2012-13, the l d. CIT-17 vi de order dated 19.05.2015 has al so adjudi cated the matter on meri ts givi ng due reasons for adjudi cati on. Si nce, we fi nd that the appeal has bee n adjudi cated on meri ts taki ng i nto consi derati on all the facts, provi si ons of the Act and the judi ci al pronouncement and on goi ng through the record, we fi nd no re ason t o i nterfere wi th the orde r of the l d. CIT. T he appeal of the assessee i s hereby di smi ssed. |