N.S. COMMITTEE, THANA BHAWAN (NOW KNOWN AS GANNA VIKAS PARISHAD, THANA BHAWAN),GORAKHPUR vs. DCIT, MUZAFFARNAGAR

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ITA 7093/DEL/2014Status: DisposedITAT Delhi21 November 2017AY 2008-093 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 time-barred and un-admitted. It was further held that an appeal requires effective prosecution, not just filing. Therefore, the appeal was dismissed.

What were the facts?

The assessee's appeal was filed 3 days late and had defects that were not rectified. Despite being notified of the hearing date twice, no one appeared on behalf of the assessee.

What were the issues?

Whether an appeal that is time-barred and not prosecuted effectively can be admitted for hearing.

Which sections of the Income-tax Act were involved?

Rule 19(2) of Income Tax Appellate Tribunal Rules

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 25.06.2014 for the A.Y. 2008-097.

2.

The appeal of assessee is time barred by 03 days. Assessee has been notified the defect in the appeal. However, no steps have been taken to rectify the defect. The assessee has been notified the date of hearing of the appeal twice through registered post. However, none appeared on 2 ITA.No.7093/Del./2014 N.S. Committee Thana Bhawan behalf of the assessee at any time. It, therefore, appears that assessee is no more 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.7093/Del./2014 N.S. Committee Thana Bhawan Copy to

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