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

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.

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.