M/s. Lakhani Rubber Udyog (P) Ltd., Faridabad V. ACIT, Faridabad

ITA 6953/DEL/2014

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3406 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 24-12-2014
• 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.6953/DEL./2014 ASSESSMENT YEAR 2010-2011 M/S. LAKHANI RUBBER UDYOG (PVT.) LTD., PLOT NO.265, SECTOR-24, FARIDABAD. PAN AAACL3111E VS. THE ACIT, CIRCLE-II, FARIDABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI AMIT JAIN, CIT - D.R. DATE OF HEARING : 15.02.2018 DATE OF PRONOUNCEMENT : 15.02.2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-2, FARIDABAD, DATED 12 TH NOVEMBER, 2014, FOR THE A.Y. 2010-2011. 2. THE ASSESSEE-COMPANY HAS BEEN NOTIFIED THE DATE OF HEARING THROUGH REGISTERED POST. HOWEVER, NONE APPE ARED ON BEHALF OF THE ASSESSEE-COMPANY DESPITE SERVICE OF T HE NOTICE. IT, 2 ITA.NO.6953/DEL./2014 M/S. LAKHANI RUBBER UDYOG (PVT) LTD., FARIDABAD. THEREFORE, APPEARS THAT ASSESSEE-COMPANY IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, THE APPEAL OF THE ASSESSEE- COMPANY 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 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/- SD/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 15 TH FEBRUARY, 2018 VBP/- 3 ITA.NO.6953/DEL./2014 M/S. LAKHANI RUBBER UDYOG (PVT) LTD., FARIDABAD. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT D BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSESSMENT. REGISTRAR : ITAT DELHI BENCHES : DELHI.