ANG Industries Ltd., New Delhi V. ACIT, New Delhi

ITA 2049/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5224 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 06-04-2017
• 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.2049/DEL./2017 ASSESSMENT YEAR 2010-2011 ANG INDUSTRIES LTD., (FORMERLY KNOWN AS ANG AUTO LTD.,) 101- 106, 1 ST FLOOR, PLOT NO.42, 3 LOCAL SHOPPING COMPLEX, SHARDA CHAMBERS, IV KALKAJI, NEW DELHI 110 019. VS. THE ACIT, CIRCLE-1(1) NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI T. VASANTHAN, SR. D.R. DATE OF HEARING : 16.08.2017 DATE OF PRONOUNCEMENT : 16.08.2017 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(A)-22, NEW DELHI, DATED 6 TH FEBRUARY, 2016 FOR THE A.Y. 2010-2011. 2. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEARIN G THROUGH REGISTERED POST, HOWEVER, NONE APPEARED AT THE TIME OF H EARING OF THE APPEAL. THE RECORD REVEAL THAT THE ASSESSEE ALSO DID N OT APPEAR BEFORE LD. CIT(A) FOR FINALISATION OF APPEAL. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APP EAL. THEREFORE, THE APPEAL OF ASSESSEE IS 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 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 2 ITA.NO.2049/DEL./2017 ANG INDUSTRIES LTD., (FORMERLY KNOWN AS ANG AUTO LTD.,) NEW DELHI. 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 FILI NG OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME, THE APPEA L OF THE ASSESSEE IS DISMISSED AS UN-ADMITTED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 16 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.