Sher Singh Yadav, Udham Singh Nagar V. ITO, Ward-1(5), Udham Singh Nagar

ITA 5587/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4492 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 29-08-2018
• 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.5587/DEL./2018 ASSESSMENT YEAR 2009-2010 SHRI SHER SINGH YADAV, C/O. SHRI RAVINDRA KUMAR, SHANTI COLONY, KICHHA ROAD, RUDRAPUR. DISTRICT UDHAM SINGH NAGAR, UTTARAKHAND 263 153 PAN ACOPY8955E VS. THE INCOME TAX OFFICER, WARD 1(5), COMPOUND NEW ANAJ MANDI, BAGWARA, RUDRAPUR DISTRICT, UDHAM SINGH NAGAR, UTTARAKHAND 263 153 (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 14.02.2019 DATE OF PRONOUNCEMENT : 14.02.2019 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), HALDWANI, DATED 30.05.2018, FOR THE A.Y. 2009-2010. 2. ON THE LAST DATE OF HEARING, THE APPEAL WAS ADJOURNED ON THE REQUEST OF COUNSEL FOR ASSESSEE. HOWEVER, AT THE TIME OF HEARING OF THE APPEAL, NONE APPEARED ON BEHALF OF THE ASSESSEE. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, THE 2 ITA.NO.5587/DEL./2018 SHRI SHER SINGH YADAV, RUDRAPUR. 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 14 TH FEBRUARY, 2019 VBP/- 3 ITA.NO.5587/DEL./2018 SHRI SHER SINGH YADAV, RUDRAPUR. 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