Smt. Mamta Sharma, New Delhi V. ACIT, New Delhi

ITSSA 24/DEL/2014

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 3721 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 29 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 23-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 08-06-2017
• Assessment Year: misc
• Appeal Filed On: 24-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S R SENAPATI
• Keywords: Gift

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES E : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER IT(SS)A.NO.24/DEL./2014 BLOCK PERIOD ENDING ON 31.03.2003 SMT. MAMTA SHARMA, R/O. 1073/A-3, WARD NO.1, MEHRAULI, NEW DELHI PIN 110 030 PAN BKJPS6530H VS THE ACIT, CIRCLE-24(1), NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : SHRI S.R. SENAPATI, SR. D.R. DATE OF HEARING : 23.04.2018 DATE OF PRONOUNCEMENT : 23.04.2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED A GAINST THE ORDER OF THE LD. CIT(A)-XXIII, DELHI, DATED 21 ST FEBRUARY, 2014, FOR THE BLOCK PERIOD ENDING ON 31 ST MARCH, 2003, CHALLENGING THE ORDER OF LD. CIT(A) IN TREATING THE GIFT MONEY AS UNDISCL OSED INCOME. 2. ON THE LAST DATE OF HEARING, THE APPEAL WAS ADJ OURNED ON THE REQUEST OF THE ASSESSEE. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. IT, THEREFORE, APPEARS 2 IT(SS)A.NO.24/DEL./2014 SMT. MAMTA SHARMA, NEW DELHI. THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL OF ASSESSEE IS, THEREFORE, LIABLE TO BE DISM ISSED. 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/ (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 23 RD APRIL, 2018 VBP/- 3 IT(SS)A.NO.24/DEL./2014 SMT. MAMTA SHARMA, NEW DELHI. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT E BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.