Virendra Bahadur Saxena , Bulandshahr V. ITO, Ward- 3(3), Bulandshahr

ITA 1598/DEL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9990 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 07-03-2018
• 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.1598/DEL./2018 ASSESSMENT YEAR 2008-2009 SHRI VIRENDRA BAHADUR SAXENA, BULANDSHAHR. PAN DMXPS7732D C/O.SHRI SHAILENDRA JOHARI, ADVOCATE, 10, GAUR BUILDING, D.M. ROAD, BULANDSHAHR. VS. THE INCOME TAX OFFICER, WARD 3(3), BULANDSHAHR. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 05 . 12 .2018 DATE OF PRONOUNCEMENT : 05 . 12 .2018 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), ALIGARH, DATED 08.11.2017, FOR THE A.Y. 2008-2009. 2. ON THE LAST DATE OF HEARING THE APPEAL WAS ADJOURNED TO 05.12.2018 ON THE VERBAL REQUEST OF LD. D.R. AND DATE OF HEARING HAS BEEN NOTED BY BOTH THE PARTIES. HOWEVER, TODAY I.E., ON 05.12.2018, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING FOR ADJOURNMENT HAS BEEN FILED. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE 2 ITA.NO.1598/DEL./2018 VIRENDRA BAHADUR SAXENA, BULANDSHAHR. INTERESTED IN PROSECUTING THE APPEAL. THE 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 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. RESPECTFULLY FOLLOWING THE SAME, APPEAL OF THE ASSESSEE IS DISMISSED AS UN-ADMITTED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) DELHI, DATED 05 TH DECEMBER, 2018 JUDICIAL MEMBER VBP/- 3 ITA.NO.1598/DEL./2018 VIRENDRA BAHADUR SAXENA, BULANDSHAHR. COPY TO 1. THE APP ELLANT 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.