M/s. Karuna Foundation, Ghaziabad V. Addl. CIT, Ghaziabad

ITA 3384/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4574 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 20-06-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 08-06-2016
• 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.3384/DEL./2016 ASSESSMENT YEAR 2010-2011 M/S. KARUNA FOUNDATION, C-256, GOVINDAPURAM, GHAZIABAD. PAN AABTK4594J VS. THE ADDL. CIT, RANGE-1 GHAZIABAD. (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), GHAZIABAD, DATED 31 ST MARCH, 2016, FOR THE A.Y. 2010-2011. 2. THE RECORD REVEAL THAT ON THE LAST DATE OF HEAR ING, THE APPEAL WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE. HOWEV ER, AT THE TIME OF HEARING OF THE APPEAL TODAY, NONE APPEARED ON BEHAL F OF THE ASSESSEE. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERES TED 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 2 ITA.NO.3384/DEL./2016 KARUNA FOUNDATION, GHAZIABAD. 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/- 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.