Bhoomica Agro Industries Ltd., Shahibabad V. ITO, Ward-2(4), New Delhi

ITA 1272/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7395 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 22-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.1272/DEL./2018 ASSESSMENT YEAR 2007-2008 M/S. BHOOMICA AGRO INDUSTRIES LIMITED, 4/66, SECTOR-2, RAJENDER NAGAR, SAHIBABAD, U.P. 201005. PAN AAACB0240J VS. THE INCOME TAX OFFICER, WARD -2 (4), NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 01.05.2019 DATE OF PRONOUNCEMENT : 01.05.2019 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-V, NEW DELHI, DATED 07 TH OCTOBER, 2014, FOR THE A.Y. 2007-2008. 2. ON THE LAST DATE OF HEARING, APPEAL WAS ADJOURNED IN THE PRESENCE OF THE LEARNED COUNSEL FOR THE ASSESSEE. HOWEVER, NONE APPEARED AT THE TIME OF HEARING OF THE APPEAL. THE ASSESSEE IS ALSO EX-PARTE BEFORE THE LD. CIT(A). IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN 2 ITA.NO.1272/DEL./2018 M/S. BHOOMICA AGRO INDUSTRIES LIMITED, SAHIBABAD, U.P. PROSECUTING THE APPEAL. THEREFORE, THE APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED AS UN-ADMITTED. 3. IN VIEW OF THE ABOVE AND HAVING REGARD TO RULE 19(2) OF INCOME TAX APPELLATE TRIBUNAL RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD., 38 ITD 320 (DEL.); HONBLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (MP), AND ALSO THE DECISION OF HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-478) WHEREIN THEIR LORDSHIPS HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME. IN VIEW OF THE ABOVE, RESPECTFULLY FOLLOWING THE AFORECITED DECISIONS, WE DISMISS THE APPEAL OF THE ASSESSEE AS UN-ADMITTED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) DELHI, DATED 01 ST MAY, 2019 JUDICIAL MEMBER VBP/- 3 ITA.NO.1272/DEL./2018 M/S. BHOOMICA AGRO INDUSTRIES LIMITED, SAHIBABAD, U.P. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.