M/S. ALMORA ZILA SEHKARI BANK LTD.,ALMORA vs. DCIT, NAINITAL

This case was fixed for hearing for the first time on 7th August, 2017 however, due to non-appearance by the assessee on the same date. The case was again fixed for hearing on 26th September, 2017 by issuing fresh notice to RPAD. Although such notice was duly served of the assessee, however, there was non-appearance by the assessee, when the name of assessee was called. This type of attitude on the part of the assessee shows that it is not interested in 2 (Almora Zila Sehkari Bank ltd.) prosecuting the appeal filed by it. Therefore, following the decision of the Delhi Bench of the Tribunal in the case of Multiplan India Pvt. Ltd. reported in 38 ITD 320 and the decision of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another reported in 118 ITR 461, the appeal filed by the assessee is dismissed in limine. However, if the assessed, through proper application can satisfy the bench for such non- appearance, the Tribunal may at its discretion recall the order. The appeal filed by the assessee is accordingly dismissed.

In the result appeal filed by the assessee is dismissed. (Order Pronounced in the Court at the time of hearing itself i.e. on 26.09.2017)