M/s. Prateek Resorts and Builders Pvt. Ltd., Noida V. DCIT, Noida

ITA 2455/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3049 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 27-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S RANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. ITA.NO.2455/DEL./2015 ASSESSMENT YEAR 2006-2007 M/S. PRATEEK RESORTS AND BUILDERS (P) LTD., K-19, SECTOR-19, NOIDA U.P. PAN AAHFP4669H VS. THE DCIT, CENTRAL CIRCLE, SECTOR-33, NOIDA UTTAR PRADESH (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : SHRI S.S. RANA, CIT - D.R. DATE OF HEARING : 28 .0 8 .2018 DATE OF PRONOUNCEMENT : 28 .0 8 .2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), MEERUT, DATED 19.02.2015, FOR THE A.Y. 2006-2007. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL DESPITE SERVICE OF THE NOTICE. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN 2 ITA.NO.2455/DEL./2015 M/S. PRATEEK RESORTS AND BUILDERS (P) LTD., NOIDA. 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, THE 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/- SD/- (LP SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 28 TH AUGUST, 2018 VBP/- 3 ITA.NO.2455/DEL./2015 M/S. PRATEEK RESORTS AND BUILDERS (P) LTD., NOIDA. COPY TO 1. THE APP ELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT G BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.