SHIV VANI OIL & GAS EXPLORATION SERVICES LTD.,NEW DELHI vs. DCIT, NEW DELHI

The assessee has been notified the date of hearing through registered post for the date fixed for 2 ITA.Nos.3533 to 3536/Del./2015 Shiv Vani Oil & Gas Exploration Services Ltd., New Delhi. hearing on 30.05.2019. The registered cover containing the notice returned un-served by the postal authorities with the remarks “left without address”. No other address has been given by the assessee for the purpose of service of notice. It may also be noted that prior to the date of hearing fixed today, twice notices were also sent through registered post for different dates which have also not been responded to by the assessee. It, therefore, appears that assessee is no more interested in prosecuting the appeals. Therefore, the appeals of the assessee are 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

3 ITA.Nos.3533 to 3536/Del./2015 Shiv Vani Oil & Gas Exploration Services Ltd., New Delhi. pursuing the same”. In view of the above, respectfully following the aforecited decisions, we dismiss the appeals of the assessee as un-admitted.

In the result, appeals of the Assessee dismissed.