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Income Tax Appellate Tribunal, DELHI BENCHES “B” : DELHI
Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI
This order shall dispose of the appeals as well as cross objections filed by two different assessees.
On the last date of hearing, the appeals and cross objections of the assessees were adjourned at the request of the Assessee’s Counsel. All the matters were fixed for hearing on 05th December, 2017. However, on the date of hearing fixed today, no Authorised Representative of the Assessees appeared on behalf of the assessees. On earlier occasion also, the matters were adjourned at 3 ITA.Nos.1153 & 1154/D/2013, C.Os.222, 223 & 220/D/2013 M/s. Diamond Hut India Private Limited and M/s. Diamount Jewels Private Limited, New Delhi. the request of the assessees. It, therefore, appears that assessees is no more interested in prosecuting these appeals and cross objections.
The appeals as well as cross objections are 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, the appeal of the assessee is dismissed as un-admitted. We, therefore, following the above decisions, dismiss the appeals and cross objections of the assessees.
In the result, appeals as well as cross objections of the assessees are dismissed.
4 ITA.Nos.1153 & 1154/D/2013, C.Os.222, 223 & 220/D/2013 M/s. Diamond Hut India Private Limited and M/s. Diamount Jewels Private Limited, New Delhi. Order pronounced in the open Court.