Sh. Jeeshan Ahmed, Muzaffarnagar V. ITO, Muzaffarnagar

ITA 2678/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4586 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 01-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.2678/DEL./2017 ASSESSMENT YEAR 2008-2009 SHRI JEESHAN AHMED, C/O. SHAHZAD AHMAD, 847/7, MUSTAFA COLONY, SUZDOO, MUZAFFARNAGAR, U.P. PAN BJIPA1220L VS. INCOME TAX OFFICER WARD-1(2), MUZAFFARNAGAR. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI T. VASANTHAN, SR. D.R. DATE OF HEARING : 04.09.2017 DATE OF PRONOUNCEMENT : 04.09.2017 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(A), MUZAFFARNAGAR, DATED 11 TH JANUARY, 2017, FOR THE A.Y. 2008- 09. 2. NOTICE WAS SENT TO THE ASSESSEE THROUGH REGISTE RED POST WHICH HAS BEEN RETURNED BY THE POSTAL AUTHORITIES WITH TH E MARKS THAT RESIDENTIAL NUMBER GIVEN BY ADDRESSEE IS NOT AVAIL ABLE IN THE COLONY. NO FRESH ADDRESS HAVE BEEN PROVIDED BY THE ASSESSEE FO R THE PURPOSE OF SERVICE 2 ITA.NO.2678/DEL./2017 MR. JEESHAN AHMED, MUZAFFARNAGAR, U.P. OF THE NOTICE. IT, THEREFORE, 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 VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN I NDIA 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 O F APPEAL BUT EFFECTIVELY PURSUING THE SAME, THE APPEAL OF THE ASSESSEE IS DI SMISSED AS UN- ADMITTED. 4. IN THE RESULT, APPEAL OF ASSESSEE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 04 TH SEPTEMBER, 2017 VBP/- 3 ITA.NO.2678/DEL./2017 MR. JEESHAN AHMED, MUZAFFARNAGAR, U.P. 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.