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Income Tax Appellate Tribunal, DELHI BENCHES “F” : DELHI
Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT
This appeal by assessee has been directed against the Order of the Ld. CIT, Karnal, dated 28.01.2016, for the A.Y. 2011-2012, under section 263 of the I.T. Act, 1961.
2 ITA.No.1263/Del./2016 Ishwar Chand Singla, Karnal.
None appeared on behalf of the assessee, despite notifying the date of hearing through registered post. It appears that assessee is no more interested in prosecuting the appeal.
Therefore, the appeal of 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, the appeal of the assessee is dismissed as un-admitted.
3 ITA.No.1263/Del./2016 Ishwar Chand Singla, Karnal.
In the result, appeal of the assessee is dismissed.
Order pronounced in the open Court.