BHOOMICA AGRO INDUSTRIES LTD.,SHAHIBABAD vs. ITO, WARD-2(4), NEW DELHI

On the last date of hearing, appeal was adjourned in the presence of the Learned Counsel for the Assessee. However, none appeared at the time of hearing of the appeal. The assessee is also ex-parte before the Ld. CIT(A). It, therefore, appears that assessee is no more interested in 2 ITA.No.1272/Del./2018 M/s. Bhoomica Agro Industries Limited, Sahibabad, U.P. prosecuting the appeal. Therefore, the appeal of the assessee is liable to be dismissed as un-admitted.

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 India Ltd., 38 ITD 320 (Del.); Hon’ble 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 of appeal but effectively pursuing the same”. In view of the above, respectfully following the aforecited decisions, we dismiss the appeal of the assessee as un-admitted.

In the result, appeal of the Assessee dismissed.