Prem Manchanda, New Delhi V. ITO, New Delhi

ITA 1459/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5209 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 10-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.1459/DEL./2017 ASSESSMENT YEAR 2012-2013 SHRI PREM MANCHANDA PROP. M/S. SUNRISE AGRO INDIA 4403/2, NAYA BAZAR, NEW DELHI 110 006. PAN AAIPM1334K VS. THE INCOME TAX OFFICER WARD-47(1) NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI T. VASANTHAN, SR. D.R. DATE OF HEARING : 14.08.2017 DATE OF PRONOUNCEMENT : 14.08.2017 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(A)-16, NEW DELHI DATED 30 TH DECEMBER, 2016 FOR A.Y. 2012-2013. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE NOTIFYING THE DATE OF HEARING THROUGH REGISTERED POST. THE ASSESS EE ALSO DID NOT APPEAR BEFORE THE LD. CIT(A) DESPITE SERVICE OF SEVE RAL NOTICES. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, THE APPEAL OF ASSESSEE IS LIA BLE 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 V ARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTI PLAN INDIA LTD., 38 ITD 320 (DEL.); HONBLE MADHYA PRADESH HIGH COUR T DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (MP), AND 2 ITA.NO.1459/DEL./2017 SHRI PREM MANCHANDA, NEW DELHI. 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 FILI NG OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME, THE APPEA L OF THE ASSESSEE IS DISMISSED AS UN-ADMITTED. 4. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.08.2017. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 14 TH AUGUST, 2017 VBP/- 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 // ASST. REGISTRAR // ITAT : DELHI BENCHES : DELHI.