Bhim Pal Dagar, Faridabad V. ITO, Ward-1(4), Faridabad

ITA 4705/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3185 (ITAT-DELHI)
• Duration Of Justice: 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 26-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.4705/DEL./2018 ASSESSMENT YEAR 2012-2013 SHRI BHIM PAL DAGAR, 1265/1, SAMAIPUR ROAD, RAJIV COLONY, BALLABGARH, FARIDABAD. PAN ADYPD9119N VS. THE INCOME TAX OFFICER, WARD 1(4), FARIDABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 26.02.2019 DATE OF PRONOUNCEMENT : 26.02.2019 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), FARIDABAD, DATED 27 TH APRIL, 2018, FOR THE A.Y. 2012-2013. 2. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEARING THROUGH REGISTERED POST. HOWEVER, ENVELOPE CONTAINING THE NOTICE HAS BEEN RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARKS THAT ADDRESS IS INCOMPLETE/WRONG ADDRESS. NO OTHER ADDRESS HAVE BEEN GIVEN BY THE ASSESSEE FOR THE PURPOSE OF SERVICE UPON ASSESSEE. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE 2 ITA.NO.4705/DEL./2018 SHRI BHIM PAL DAGAR, FARIDABAD. INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, THE APPEAL OF THE ASSESSEE IS 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 APPEAL OF THE ASSESSEE AS UN-ADMITTED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 26 TH FEBRUARY, 2019 VBP/- 3 ITA.NO.4705/DEL./2018 SHRI BHIM PAL DAGAR, FARIDABAD. 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. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI