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Income Tax Appellate Tribunal, DELHI BENCH: ‘C’: NEW DELHI
Before: SH. I.C. SUDHIR & SH. O.P. KANT
Appellant by None Respondent by Sh. A.K. Saroha, CIT (DR ) Date of hearing 14.01.2016 Date of pronouncement 19.01.2016 ORDER PER BENCH:
These appeals by the assessees are directed against the respective orders of ld. Commissioner of Income Tax (Appeals), New Delhi, dated 20.12.2013 & 31.12.2013 in relation to the assessment years 2004-05 and 2005-06 respectively.
Notice of hearing was issued to the assessee on the address given by the assessees in Form No. 36, Column no.
However, in spite of the same, neither the assessees or its Authorized Representatives appeared to prosecute the matter in dispute, nor filed any application for adjournment.
2 &1166/Del/2014, Housing & Urban Development Corporation Ltd.
2. It seems that the assessees are not interested in prosecuting the appeals and therefore, we are of the view that no useful purpose would be served by issuing notice again and again to the assessees on the same address. Considering these facts and keeping in view the provisions of Rule 19(2) of Income-tax (Appellate Tribunal) Rules, 1963 as were considered in the case of Multi Plan India which is reported in 38 ITD 320 (Del.) and also in view of the decision of the Hon’ble High Court of Madhya Pradesh in the case of Estate of Late Tukojirao Holkar Vs CWT reported in 223 ITR 480 (MP), we dismiss both the appeals in limine for non-prosecution. The assessees, if so advised, shall be free to move this Tribunal praying for recalling of the order and explaining the reasons for non-compliance, if any, and if the bench is so satisfied on the reasons, then this order may be recalled.
In the result, both the appeals filed by assessees are dismissed. The decision is pronounced in the open court on 19th January, 2016.