AMARJEET KAUR, NEW DELHI V. ACIT, CIRCLE- 46(1), NEW DELHI

ITA 5829/DEL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3339 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 12-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V K JIWANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.5829/DEL./2017 ASSESSMENT YEAR 2014-2015 SMT. AMARJEET KAUR, C/O. L.N. NANGALYA & CROSS OBJECTION. CHARTERED ACCOUNTANT, 101 & 105, S-524, NEELKANTH COMPLEX, SHAKARPUR, VIKAS MARG, DELHI 110 092. PAN AAIPK4730F VS. THE ACIT, CIRCLE 46 (1), NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI V.K. JIWANI, SR.D.R. DATE OF HEARING : 0 9 .03.2018 DATE OF PRONOUNCEMENT : 09 .03.2018 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-16, NEW DELHI, DATED 10 TH AUGUST, 2017, FOR THE A.Y. 2014-2015. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF THE NOTICE. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO 2 ITA.NO.5928/DEL./2017 SMT. AMARJEET KAUR, NEW DELHI. MORE INTERESTED IN PROSECUTING THE APPEAL. THE APPE AL OF ASSESSEE IS, THEREFORE, LIABLE 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 477-47 8) 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. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 09 TH MARCH, 2018 VBP/- 3 ITA.NO.5928/DEL./2017 SMT. AMARJEET KAUR, NEW DELHI. 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.