M/S. CANE DEVELOPMENT COUNCIL, SHAMLI,UTTAR PRADESH vs. JCIT, MUZAFFARNAGAR

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ITA 6479/DEL/2014Status: DisposedITAT Delhi21 November 2017AY 2010-113 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not being prosecuted by the assessee. Citing relevant rules and judicial precedents, the Tribunal dismissed the appeal as un-admitted.

What were the facts?

The assessee's appeal was listed for hearing twice, but no one appeared on their behalf. The Tribunal noted that the assessee had not appeared at any time. It was concluded that the assessee was no longer interested in pursuing the appeal.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee. The Tribunal considered whether an appeal, once filed, requires active pursuit to remain admissible.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI BENCHES “B” : DELHI

Before: SHRI BHAVNESH SAINI & SHRI L.P. SAHU

Hearing: 21.11.2017Pronounced: 21.11.2017

This appeal by assessee has been directed against the order of Ld. CIT(A), Muzaffarnagar, dated 01st August, 2014 for the A.Y. 2010- 2011.

2.

The assessee has been notified the date of hearing of the appeal twice through registered post. However, none appeared on behalf of the assessee at any time. It, therefore, appears that assessee is no more

2 ITA.No.6479/Del/2014 Cane Development Council, Shamili interested in prosecuting the appeal. Therefore, the appeal of assessee is liable to be dismissed as un-admitted.

3.

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.

Order pronounced in the open Court.

Sd/- Sd/- (L.P. SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Delhi, Dated 21st November, 2017 VBP/-

3 ITA.No.6479/Del/2014 Cane Development Council, Shamili Copy to

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