Sh. Heera Singh Bhola, New Delhi V. DCIT, New Delhi

ITA 3978/DEL/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5478 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2010-2011
• Appeal Filed On: 15-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY GOYAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES A : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. ITA.NO.3977 & 3978/DEL./2015 ASSESSMENT YEARS 2009-2010 & 2010-2011 SHRI HEERA SINGH BHOLA, A-30, SHAM NAGAR, NEW DELHI 110 018. PAN BHGPS0586M VS. THE DCIT, CENTRAL CIRCLE-8, NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : SHRI SANJAY GOYAL, CIT-D.R. DATE OF HEARING : 05.02.2019 DATE OF PRONOUNCEMENT : 05.02.2019 ORDER PER BHAVNESH SAINI, J.M. BOTH THE APPEALS BY ASSESSEE ARE DIRECTED AGAINST THE DIFFERENT ORDERS OF THE LD. CIT(A)-25, NEW DELHI, DATED 25.03.2015 FOR THE A.YS. 2009-2010 AND 2010-2011. 2. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEARING SEVERAL TIMES THROUGH REGISTERED POST. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEALS. FURTHER, THE ASSESSEE WAS ALSO EX-PARTE BEFORE A.O. THEREFORE, BOTH THE 2 ITA.NOS.3977 & 3978/DEL./2015 SHRI HEERA SINGH BHOLA, NEW DELHI. APPEALS OF THE ASSESSEE ARE LIABLE TO BE DISMISSED AS UN- ADMITTED. 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. IN VIEW OF THE ABOVE, RESPECTFULLY FOLLOWING THE AFORECITED DECISIONS, WE DISMISS THE APPEALS OF THE ASSESSEE AS UN-ADMITTED. 4. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (L.P. SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 05 TH FEBRUARY, 2019 VBP/- 3 ITA.NOS.3977 & 3978/DEL./2015 SHRI HEERA SINGH BHOLA, NEW DELHI. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT A BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI