Rakesh Kumar Tongar, Uttar Pradesh V. ITO, Ward- 3(3), Noida

ITA 3953/DEL/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 9012 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 24-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR ANJULA JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.3953/DEL./2018 ASSESSMENT YEAR 2009-2010 MR. RAKESH KUMAR TONGAR, E-434, GAMMA-1, GREATER NOIDA, UTTAR PRADESH. PAN AHAPT0955A VS. THE INCOME TAX OFFICER, WARD-3(3), INCOME TAX OFFICE, AAYKAR BHAWAN, A- 2D, SECTOR-24, NOIDA 201 301. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : DR. ANJULA JAIN, SR. D.R. DATE OF HEARING : 16 . 1 0.2018 DATE OF PRONOUNCEMENT : 16 . 10 .2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-1, NOIDA, DATED 28.03.2018, FOR THE A.Y. 2009-2010, CHALLENGING THE LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE I.T. ACT, 1961. 2. LD. CIT(A) NOTED THAT THE TRIBUNAL HAS DIRECTED TO DECIDE THE APPEAL BY GIVING REASONABLE OPPORTUNITY OF BEING 2 ITA.NO.3953/DEL./2018 SHRI RAKESH KUMAR TONGAR, NOIDA, UTTAR PRADESH. HEARD TO THE ASSESSEE. HOWEVER, ON THE DATE FIXED, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE LD. CIT(A) NOTED THAT ASSESSEE HAS NOT RENDERED ANY ASSISTANCE TO HIS OFFICE TO ADJUDICATE THE DISPUTE. THE APPEAL OF ASSESSEE WAS ACCORDINGLY DISMISSED. 3. DURING THE COURSE OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE NOTIFYING THE DATE OF HEARING THROUGH REGISTERED POST. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN 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) 3 ITA.NO.3953/DEL./2018 SHRI RAKESH KUMAR TONGAR, NOIDA, UTTAR PRADESH. WHEREIN THEIR LORDSHIPS HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME. RESPECTFULLY FOLLOWING THE SAME, 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/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED 16 TH OCTOBER, 2018 VBP/- COPY TO 1. THE APP ELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.