VIRENDRA BAHADUR SAXENA ,BULANDSHAHR vs. ITO, WARD- 3(3), BULANDSHAHR

On the last date of hearing the appeal was adjourned to 05.12.2018 on the verbal request of Ld. D.R. and date of hearing has been noted by both the parties. However, today i.e., on 05.12.2018, none appeared on behalf of the assessee nor any application seeking for adjournment has been filed. It, therefore, appears that assessee is no more 2 ITA.No.1598/Del./2018 Virendra Bahadur Saxena, Bulandshahr. interested in prosecuting the appeal. The appeal of assessee is, therefore, liable to be dismissed.

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. Respectfully following the same, appeal of the assessee is dismissed as un-admitted.

In the result, appeal of the assessee is dismissed.