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Umesh Kumar Dhiman, Meerut v. Ito, Ward-2(4), Meerut

Umesh Kumar Dhiman, Meerut v. Ito, Ward-2(4), Meerut

(Income Tax Appellate Tribunal, Delhi)

632/Del/2018 | 14-02-2019

PER BHAVNESH SAINI, J.M. Both the Appeals by Assessee are directed against the Order of the Ld. CIT(A), Meerut, Dated 26.06.2018, for the A.Y. 2012-2013 on quantum and penalty under section 271(1)(c) of the Income Tax Act, 1961. The assessee also filed the above stay applications.

2. The assessee has been notified the date of hearing in the stay applications as well as appeals several times. Initially, all the above matters were adjourned on the request of the Counsel for Assessee. Thereafter, none ITA.No.5716 & 5717/Del./2018 & S.A.Nos. 632 & 633/Del./2018 Shri Umesh Kumar Dhiman, Meerut. appeared on behalf of the assessee. The notice sent through Registered Post has been returned with the remarks the recipient has sold the house. No other address have been given by the assessee. It, therefore, appears that assessee is no more interested in prosecuting the appeals and stay applications. Therefore, the appeals and stay applications of the assessee are 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.); Honble 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 Honble 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
. In view of the above, respectfully following the aforecited decisions, we dismiss the appeals and stay applications of the assessee as un-admitted. ITA.No.5716 & 5717/Del./2018 & S.A.Nos. 632 & 633/Del./2018 Shri Umesh Kumar Dhiman, Meerut.

4. In the result, appeals and stay applications of the Assessee are dismissed. Order pronounced in the open Court. Sd/- (BHAVNESH SAINI) JUDICIAL MEMBER Delhi, Dated 14 th February, 2019 VBP/- Copy to

1. The appellant

2. The respondent

3. CIT(A) concerned

4. CIT concerned

5. D.R. ITAT SMC Bench, Delhi

6. Guard File. // BY Order // Assistant Registrar : ITAT Delhi Benches : Delhi

Advocate List
Bench
  • SHRI BHAVNESH SAINI, JUDICIAL MEMBER
Eq Citations
  • LQ/ITAT/2019/2957
Head Note

TAXATION - Income Tax Act, 1961 - S. 254(2) and R. 19(2) of Income Tax Appellate Tribunal Rules, 1963 - Appeal as to quantum and penalty - Assessee not interested in prosecuting appeal and stay applications - Notice sent through Registered Post returned with remarks ?the recipient has sold the house? - No other address given by assessee - Assessee not appearing before Tribunal - Assessee, therefore, held as no more interested in prosecuting appeal and stay applications - Appeal and stay applications dismissed as un-admitted