United Trade Associates, Moradabad V. ITO, Ward-2(2), Moradabad

ITA 4818/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3787 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 27-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KOUSHLENDRA TEWARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.4818/DEL./2017 ASSESSMENT YEAR 2007-2008 M/S. UNITED TRADE ASSOCIATES, C-87, AVANTIKA, M.D.A. COLONY, MORADABAD, (U.P.) 244 001. PAN AAAAU1427G VS. THE INCOME TAX OFFICER-2(2) INCOME TAX OFFICE, MORADABAD, (U.P.) (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : SHRI KOUSHLENDRA TEWARI, SR. DR DATE OF HEARING : 31 . 1 0.2017 DATE OF PRONOUNCEMENT : 31 . 1 0.2017 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), MORADABAD, DATED 24 TH APRIL, 2017 FOR THE A.Y. 2007-2008. 2. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEAR ING THROUGH REGISTERED POST. HOWEVER, NONE APPEARED ON BEHALF O F THE ASSESSEE DESPITE SERVICE OF NOTICE. THE ASSESSEE ALSO DID NO T APPEAR BEFORE THE LD. CIT(A). IT, THEREFORE, APPEARS ASSESSEE IS NO M ORE INTERESTED IN 2 ITA.NO.4818/DEL./2017 M/S. UNITED TRADE ASSOCIATES, MORADABAD, (U.P.) PROSECUTING THE APPEAL. THEREFORE, THE APPEAL IS LI ABLE TO BE DISMISSED. 3. IN VIEW OF THE ABOVE AND HAVING REGARD TO RULE 19(2) OF INCOME TAX APPELLATE TRIBUNAL RULES AND FOLLOWING V ARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MU LTIPLAN INDIA LTD., 38 ITD 320 (DEL.); HONBLE MADHYA PRADESH HIGH COUR T 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 T HE 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, T HE APPEAL OF THE ASSESSEE IS DISMISSED AS UN-ADMITTED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 31 ST OCTOBER, 2017 VBP/- 3 ITA.NO.4818/DEL./2017 M/S. UNITED TRADE ASSOCIATES, MORADABAD, (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. // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.