M/s. Co-operative Cane Development Union Ltd. Rohana Kalan, Muzaffarnagar V. DCIT, Muzaffarnagar

ITA 6441/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3394 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 25-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES B : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.NO.6441/DEL./2014 ASSESSMENT YEAR 2011-2012 M/S. COOPERATIVE CANE DEVELOPMENT UNION LTD., ROHANA KALAN, MUZAFFARNAGAR. C/O. SHRI MASHKOOR AHMAD, ADVOCATE, 10-DR. SURESH MARKET, BHAGAT SINGH ROAD, MUZAFFARNAGAR 251 002. PAN AAAJC0343A VS. THE DCIT, CIRCLE-1, INCOME TAX OFFICE, MUZAFFARNAGAR. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI RAGHUNATH, SR. D.R. DATE OF HEARING : 22.11.2017 DATE OF PRONOUNCEMENT : 22.11.2017 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), MUZAFFARNAGAR, DATED 27 TH AUGUST, 2014, FOR THE A.Y. 2011-2012. 2. ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEARING TWICE THROUGH REGISTERED POST. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. IT, THEREFORE, APPEARS 2 ITA.NO.6441/DEL./2014 M/S. COOPERATIVE CANE DEVELOPM ENT UNION LTD., ROHANA KALAN, MUZAFFARNAGAR. THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, THE SAME IS LIABLE TO BE DISMISSED. 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. 4. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (L.P. SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 22 ND NOVEMBER, 2017 VBP/- 3 ITA.NO.6441/DEL./2014 M/S. COOPERATIVE CANE DEVELOPM ENT UNION LTD., ROHANA KALAN, MUZAFFARNAGAR. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT B BENCH, DELHI 6. GUARD FILE. //BY ORDER // ASST. REGISTRAR, ITAT, DELHI BENCHES DELHI.