Mr. Jagmohan Singh, New Delhi V. ACIT, New Delhi

ITA 559/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3509 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 03-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES D : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.NO.559/DEL./2016 ASSESSMENT YEAR 2011-2012 SHRI JAGMOHAN SINGH PROP. M/S. MANN JEWELLERS, 5, BEADON PURA, KAROL BAGH, NEW DELHI. PAN AANPS4948L VS. THE ACIT, CIRCLE-33(1), NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : SHRI AMIT JAIN, SR. D.R. DATE OF HEARING : 13.02.2012 DATE OF PRONOUNCEMENT : 13.02.2012 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-XVII, NEW DELHI, DATED 03 RD DECEMBER, 2015, FOR THE AY 2011-2012, CHALLENGING T HE LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE I.T. ACT, 19 61. 2 ITA.NO.559/DEL./2016 SHRI JAGMOHAN SINGH NEW DELHI. 2. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEAR ING THROUGH REGISTERED POST, HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROS ECUTING THE APPEAL. THEREFORE, THE APPEAL OF THE ASSESSEE 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 FOLLOWIN G VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD., 38 ITD 320 (DEL.); HONBLE MA DHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE O F LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (MP), AND ALSO THE DECISION OF HON'BLE SUPREME COURT IN THE CASE OF CI T VS. B. BHATTACHARGEE& ANOTHER (118 ITR 461 AT PAGE 477-478 ) WHEREIN THEIR LORDSHIPS HELD THAT THE APPEAL DOES N OT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY P URSUING THE SAME, THE APPEAL OF THE ASSESSEE IS DISMISSED AS UN -ADMITTED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMIS SED. 3 ITA.NO.559/DEL./2016 SHRI JAGMOHAN SINGH NEW DELHI. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 13 TH FEBRUARY, 2018. VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. D BENCH, DELHI 6. GUARD FILE //BY ORDER // ASST. REGISTRAR, ITAT, DELHI BENCHES : DELHI.