Income Tax Appellate Tribunal - Delhi
M/S. Bci Optical Disc. Ltd., New Delhi vs Ito, New Delhi on 11 March, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES "F" : DELHI
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
AND
SHRI R.K. PANDA, ACCOUNTANT MEMBER
ITA.No.2234/Del./2016
Assessment Year 2011-2012
BCI Optical Disc. Ltd., 2, The Income Tax Officer,
SSI Industrial Area, G.T. Ward-4(2),
Karnal Road, Delhi - 033.
vs New Delhi.
PAN AAACB0517G
(Appellant (Respondent)
For Assessee : -None-
For Revenue : Shri Surender Pal, Sr. D.R.
Date of Hearing : 11.03.2019
Date of Pronouncement : 11.03.2019
ORDER
PER BHAVNESH SAINI, J.M.
This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-2, New delhi, Dated 12.02.2016, for the A.Y. 2011-2012.
2. The assessee has been notified the date of hearing twice through registered post. However, none appeared on behalf of the assessee at the time of hearing of the appeal. It, therefore, appears that assessee is no more interested in prosecuting the appeal. Therefore, the appeal of the assessee is liable to be dismissed as un-admitted.
2
ITA.No.2234/Del./2016 BCI Optical Disc. Ltd., Delhi.
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". In view of the above, respectfully following the aforecited decisions, we dismiss the appeal of the assessee as un-admitted.
4. In the result, appeal of the Assessee dismissed.
Order pronounced in the open Court.
Sd/- Sd/-
(R.K. PANDA) (BHAVNESH SAINI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Delhi, Dated 11th March, 2019.
VBP/-
3
ITA.No.2234/Del./2016 BCI Optical Disc. Ltd., Delhi.
Copy to
1. The appellant
2. The respondent
3. CIT(A) concerned
4. CIT concerned
5. D.R. ITAT 'F' Bench, Delhi
6. Guard File.
// BY Order // Assistant Registrar : ITAT Delhi Benches :
Delhi.