Loading judgment…
No AI summary yet for this case.
Detected automatically from the text. The count shows how many other judgments on BharatTax rely on the same authority.
Before: SHRI H.S. SIDHU & SHRI PRASHANT MAHARISHI
O R D E R
PER H.S. SIDHU, JM
This appeal filed by the Assessee is directed against the Order dated 08.8.2014 of the Ld. CIT(A), Gurgaon relevant to assessment year 2005-06.
In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for today i.e. 21.12.2017 at the address mentioned in Form No. 36 vide Column No. 10, but the same was returned back. 3. On 21.12.2017, neither the assessee nor its Authorised Representative attended the hearing and also not filed any Application for adjournment by the Assessee and not filed any fresh address before the Tribunal, hence, we are of the view that no useful purpose would be served to send the notice again and again to the assessee. In view of above, it is thus inferred that the assessee is not interested in prosecution of its Appeal.
Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), we treat this appeal as unadmitted and dismiss the same. We would like to clarify that subsequently if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the Appeal.
In the result, the Appeal of the assessee is dismissed in limine. Order pronounced on 21-12-2017.