M/s. Raman Ispat P. Ltd., Muzaffarnagar V. ACIT, Muzaffarnagar

ITA 6120/DEL/2014

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3548 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 10-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AFIQ AHMAD

Judgement Text

1 ITA.NO.6120/DEL./2014 M/S. RAMAN ISPAT P. LTD., MUZAFFARNAGAR. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES F : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.NO.6120/DEL./2014 ASSESSMENT YEAR 2010-2011 M/S. RAMAN ISPAT P. LTD., 7 TH K.M. STONE, MEERUT ROAD, MUZAFFARNAGAR. PAN AABCR4559B VS. THE ACIT, CIRCLE-2, MUZAFFARNAGAR. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI AFIQ AHMAD, SR. D.R. DATE OF HEARING : 01.02.2018 DATE OF PRONOUNCEMENT : 01.02.2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), MUZAFFARNAGAR, DATED 11 TH SEPTEMBER, 2017, FOR THE A.Y. 2010-2011, CHALLENGING THE LEVY OF PENA LTY US 271(1)(C) OF THE I.T. ACT, 1961. 2. ON THE LAST DATE OF HEARING, THE APPEAL WAS ADJ OURNED ON THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSESSEE . HOWEVER, ON THE 2 ITA.NO.6120/DEL./2014 M/S. RAMAN ISPAT P. LTD., MUZAFFARNAGAR. DATE FIXED TODAY, NONE APPEARED ON BEHALF OF THE AS SESSEE, IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERES TED IN PROSECUTING THE APPEAL. THEREFORE, THE APPEAL IS LIABLE TO BE D ISMISSED. 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 COUR T IN THE CASE OF CIT 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 PURSUI NG 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/- SD/- (L.P. SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 01 ST FEBRUARY, 2018 VBP/- 3 ITA.NO.6120/DEL./2014 M/S. RAMAN ISPAT P. LTD., MUZAFFARNAGAR. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT F BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSESSMENT. REGISTRAR : ITAT DELHI BENCHES : DELHI.