Sh. Ishwar Chand Singla, Karnal V. Pr. CIT, Karnal

ITA 1263/DEL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6883 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 08-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PARMITA TRIPATHI
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES F : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.NO.1263/DEL./2016 ASSESSMENT YEAR 2011-2012 SHRI ISHWAR CHAND SINGLA, PROP. M/S. KESHAV INTERNATIONAL, 1587, JANTA MANDI, NOVELTY ROAD, KARNAL. PAN AFUPS4528N VS THE PR. CIT, KARNAL. (APPL IC ANT S ) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : MS. PARMITA TRIPATHI, CIT-(DR) DATE OF HEARING : 02 .0 7 .2018 DATE OF PRONOUNCEMENT : 02 .0 7 .2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT, KARNAL, DATED 28.01.2016, FOR THE A.Y. 2011-2012, UNDER SECTION 263 OF THE I.T. ACT, 1961. 2 ITA.NO.1263/DEL./2016 ISHWAR CHAND SINGLA, KARNAL. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE, DESPITE NOTIFYING THE DATE OF HEARING THROUGH REGISTERED PO ST. IT APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, THE APPEAL OF ASSESSEE IS LIABLE TO BE D ISMISSED AS UN- ADMITTED. 3. IN VIEW OF THE ABOVE AND HAVING REGARD TO RULE 19(2) OF INCOME TAX APPELLATE TRIBUNAL RULES AND FO LLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL IN CLUDING THAT OF MULTIPLAN INDIA LTD., 38 ITD 320 (DEL.); HO NBLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF E STATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (MP), AND ALSO THE DECISION OF HON'BLE SUPREME COURT IN THE C ASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-478) WHEREIN THEIR LORDSHIPS HELD THAT THE APPE AL DOES NOT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFF ECTIVELY PURSUING THE SAME, THE APPEAL OF THE ASSESSEE IS DI SMISSED AS UN-ADMITTED. 3 ITA.NO.1263/DEL./2016 ISHWAR CHAND SINGLA, KARNAL. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 02 ND JULY, 2018 VBP/- COPY TO 1. THE APP ELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT F BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.