M/s. Nakshatra Promoters Developers, New Delhi V. ITO, Ghaziabad

ITA 1543/DEL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3295 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2009-2010
• Appeal Filed On: 17-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S R SENAPATI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES E : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA.NO.1543/DEL./2015 ASSESSMENT YEAR 2009-2010 M/S. NAKSHATRA PROMOTERS DEVELOPERS, GHAZIABAD. C/O. SHRI NARESH KUMAR MEHTA, E-102, 1 ST FLOOR, GREATER KAILASH ENCLAVE-1, NEW DELHI 110048. PAN AAGFN1022M VS THE INCOME TAX OFFICER, WARD-1(4), GHAZIABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : SHRI S.R. SENAPATI, SR. D.R. DATE OF HEARING : 06.03.2018 DATE OF PRONOUNCEMENT : 06.03.2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), GHAZIABAD, DATED 17 TH SEPTEMBER, 2012, FOR THE A.Y. 2009-2010. 2 ITA.NO.1543/DEL./2015 M/S. NAKSHATRA PROMOTERS DEVELOPERS, GHAZIABAD. 2. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEAR ING THROUGH REGISTERED POST. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL OF ASSESSEE. T HE APPEAL OF ASSESSEE, IS, THEREFORE, LIABLE TO BE DISMISSED. 3. IN VIEW OF THE ABOVE AND HAVING REGARD TO RULE 19(2) OF INCOME TAX APPELLATE TRIBUNAL RULES AND FOLLOWIN G VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD., 38 ITD 320 (DEL.); HONBLE MA DHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE O F LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (MP), AND ALSO THE DECISION OF HON'BLE SUPREME COURT IN THE CASE OF CI T VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-47 8) WHEREIN THEIR LORDSHIPS HELD THAT THE APPEAL DOES N OT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY P URSUING THE SAME, THE APPEAL OF THE ASSESSEE IS DISMISSED AS UN -ADMITTED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMIS SED. 3 ITA.NO.1543/DEL./2015 M/S. NAKSHATRA PROMOTERS DEVELOPERS, GHAZIABAD. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (WASEEM AHMED) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 06 TH MARCH, 2018 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT E BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.