JAGDISH PRASAD SHARMA, GHAZIABAD V. ITO, WARD- 1(3), GHAZIABAD

ITA 4835/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3790 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 28-07-2017
• 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.4835/DEL./2017 ASSESSMENT YEAR 2009-2010 SHRI JAGDISH PRASAD SHARMA, VILLAGE-KNAWALI, INDIRAPURAM, GHAZIABAD. PAN AZPPS2130P VS. THE INCOME TAX OFFICER, WARD-1(3), GHAZIABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : SHRI KOUSHLENDRA TEWARI, SR. DR DATE OF HEARING : 31.10.2017 DATE OF PRONOUNCEMENT : 31.10.2017 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), GHAZIABAD, DATED 8 TH MARCH, 2017 FOR THE A.Y. 2009-2010, CHALLENGING THE LEVY OF PENALTY UNDER SE CTION 271(1)(C) OF THE I.T. ACT, 1961. 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. IT THEREFORE, APPEARS AS SESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, AP PEAL OF ASSESSEE IS LIABLE TO BE DISMISSED. 2 ITA.NO.4835/DEL./2017 SHRI JAGDISH PRASAD SHARMA, GHAZIABAD. 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/- 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. 3 ITA.NO.4835/DEL./2017 SHRI JAGDISH PRASAD SHARMA, GHAZIABAD. // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.