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Before: SHRI H.S. SIDHU & SHRI ANADEE NATH MISSHRA
O R D E R PER H.S. SIDHU, JM These appeals filed by the Assessee are directed against the separate Orders of the Ld. CIT(A)-XXXI, New Delhi relevant to assessment year 2007-08 to 2009-10. Since the issues involved in these appeals were similar and identical, hence, the appeals were heard together and are being disposed of by this common order for the sake of convenience and brevity.
In this cases the Notices were sent to the Assessee for hearing by Regd. AD Post for today i.e. 25.04.2017 at the address mentioned in Form No. 36 vide Column No. 10.
On 25.04.2017, neither the assessee nor its Authorised Representative attended the hearing and also not filed any Application for adjournment by the Assessee, hence, we are of the view that no useful purpose would be served to serve 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 Appeals.
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 these appeals 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 Appeals.
In the result, all the 03 Appeals of the assessee are dismissed in limine. Order pronounced in the Open Court on 25-04-2017.