M/s. Lakshmi Narain Diamond (India) Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 1725/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0994 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2009-2010
• Appeal Filed On: 01-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES E : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.NO.1725/DEL./2016 ASSESSMENT YEAR 2009-2010 M/S. LAKSHMI NARAIN DIAMOND (INDIA) PVT. LTD., B-7/112A, SAFDARJUNG ENCLAVE, NEW DELHI-110029. PAN AABCL4826B VS THE INCOME TAX OFFICER, WARD-4(3), [ NOW WARD-15(2) ] NEW DELHI. (APPELLANT (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : MS. RINKU SINGH , SR. D.R. DATE OF HEARING : 25 .03.2019 DATE OF PRONOUNCEMENT : 25 .03.2019 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-5, DELHI, DATED 29.01.2016, FOR THE A.Y. 2009-2010. 2. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEARING TWICE THROUGH REGISTERED POST. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, THE APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED AS UN-ADMITTED. 2 ITA.NO.1725/DEL./2016 M/S. LAKSHMI NARAIN DIAMOND (INDIA) PVT. LTD., NEW DELHI. 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/- SD/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 25 TH MARCH, 2019. VBP/- 3 ITA.NO.1725/DEL./2016 M/S. LAKSHMI NARAIN DIAMOND (INDIA) PVT. LTD., NEW DELHI. 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.