N.S. Committee, Thana Bhawan (Now known as Ganna Vikas Parishad, Thana Bhawan), Gorakhpur V. DCIT, Muzaffarnagar

ITA 7093/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3332 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 07-11-2014
• 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.7093/DEL./2014 ASSESSMENT YEAR 2008-2009 N.S. COMMITTEE THANA BHAWAN (NOW KNOWN AS GANNA VIKAS PARISHAD, THANA BHAWAN) C/O. D.S. KOHLI, ADVOCATE, F-06, 1 ST FLOOR, NARAYAN TOWER GANDHI LANE, GOLGHAR, GORAKHPUR (U.P.) 273001. VS. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1 MUZAFFARNAGAR. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI RAGHUNATH, SR. D.R. DATE OF HEARING : 21.11.2017 DATE OF PRONOUNCEMENT : 21.11.2017 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(A), MUZAFFARNAGAR, DATED 25.06.2014 FOR THE A.Y. 2008-097. 2. THE APPEAL OF ASSESSEE IS TIME BARRED BY 03 DAY S. ASSESSEE HAS BEEN NOTIFIED THE DEFECT IN THE APPEAL. HOWEVER, NO STEPS HAVE BEEN TAKEN TO RECTIFY THE DEFECT. THE ASSESSEE HAS BEEN NOTIFI ED THE DATE OF HEARING OF THE APPEAL TWICE THROUGH REGISTERED POST. HOWEVER, NONE APPEARED ON 2 ITA.NO.7093/DEL./2014 N.S. COMMITTEE THANA BHAWAN BEHALF OF THE ASSESSEE AT ANY TIME. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THERE FORE, THE APPEAL OF ASSESSEE IS LIABLE TO BE DISMISSED AS UN-ADMITTED. 3. IN VIEW OF THE ABOVE AND HAVING REGARD TO RULE 19(2) OF INCOME TAX APPELLATE TRIBUNAL RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN I NDIA LTD., 38 ITD 320 (DEL.); HONBLE MADHYA PRADESH HIGH COURT 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 THE 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 O F APPEAL BUT EFFECTIVELY PURSUING THE SAME, THE APPEAL OF THE ASSESSEE IS DI SMISSED AS UN- ADMITTED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (L.P. SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 21 ST NOVEMBER, 2017 VBP/- 3 ITA.NO.7093/DEL./2014 N.S. COMMITTEE THANA BHAWAN 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.