M/s Medsave Healthcare (TPA) Ltd, New Delhi V. DCIT, Ghaziabad

ITA 1915/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3789 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2010-2011
• Appeal Filed On: 08-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES D : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.NO.1915/DEL./2016 ASSESSMENT YEAR 2010-2011 MEDSAVE HEALTHCARE (TPA) LTD., F-701, LADO SARAI, NEW DELHI 110 030. PAN AABCS8148M VS. THE DCIT, CPC TDS, VAISHALI, GHAZIABAD. (APPELLANT) (RESPONDENT) FOR APPELLANT : -NONE- FOR REVENUE : SHRI AMIT JAIN, CIT - D.R. DATE OF HEARING : 07.02.2018 DATE OF PRONOUNCEMENT : 07.02.2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-41, NEW DELHI, DATED 18 TH FEBRUARY, 2016, FOR THE A.Y. 2010-2011 UNDER SECTION 154 READ WITH SECTI ON 200A OF THE I.T. ACT, 1961. 2 ITA.NO.1915/DEL./2016 MEDSAVE HEALTHCARE (TPA) LTD., NEW DELHI. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE NOTIFYING THE DATE OF HEARING THROUGH REGISTERED POST. IT, TH EREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. 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 MU LTIPLAN 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 ALSO THE DECISION OF HON'BLE SUPREME COUR T IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-478) WHEREIN THEIR LORDSHIPS HELD THAT THE APPEAL DOES N OT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUI NG THE SAME, THE APPEAL OF THE ASSESSEE IS DISMISSED AS UN-ADMITTED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (O.P.KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 07 TH FEBRUARY, 2018 VBP/- 3 ITA.NO.1915/DEL./2016 MEDSAVE HEALTHCARE (TPA) LTD., NEW DELHI. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT D BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSESSMENT. REGISTRAR : ITAT DELHI BENCHES : DELHI.