Refund under section 237 of the Income Tax Act

Last updated: 20 August 2021

Court :
ITAT Delhi

Brief :
This appeal filed by the assessee for the assessment year 2012-13 is directed against the order of Ld. CIT(A)-10, New Delhi dated 30.03.2017.

Citation :
ITA No.4270/Del/2017

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI “G” BENCH: NEW DELHI
(THROUGH VIDEO CONFERENCING)
BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER &
DR.B.R.R.KUMAR, ACCOUNTANT MEMBER
ITA No.4270/Del/2017
Assessment Year : 2012-13Unitech Holdings Ltd.,
C/o-Luthra & Luthra Law
Ofices, 103, Ashoka Estate,
Barakhamba Road,
New Delhi-110001.
PAN-AAACU0237C

APPELLANT

DCIT,
Cricle-27(1),
New Delhi.

RESPONDENT
Appellant by None

Respondent by Sh.H.K.Chaudhary, CIT DR
Date of Hearing 28.07.2021
Date of Pronouncement 28.07.2021
ORDER

This appeal filed by the assessee for the assessment year 2012-13 is directed against the order of Ld. CIT(A)-10, New Delhi dated 30.03.2017.

2. We have heard the Ld. CIT DR and perused the material available on record. In these facts and circumstances, it appeared that the assessee is not interested in prosecuting the present appeal. Since none appeared on behalf of the assessee despite service of notices therefore, following the decision of Hon’ble Supreme Court in the case of CIT vs B. N. Bhattacharya (1997) 118 ITR 461 (SC) and decision of Delhi Tribunal in the case of CIT vs Multiplan India
Pvt. Ltd. reported in 38 ITD 320 (Del.). We hereby dismissed the appeal of the assessee for want of prosecution.

3. In the result, the appeal of the assessee is dismissed. Above decision was pronounced on conclusion of Virtual Hearing on 28th July, 2021.

Please find attached the enclosed file for the full judgement