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Income Tax Appellate Tribunal, DELHI BENCH ‘D ’, NEW DELHI
Before: SHRI J. S. REDDY & SHRI KULDIP SINGH
BEFORE SHRI J. S. REDDY, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment year : 2008-09 Ashish Bahl, Vs. ITO, Ward-21/4, E-2, Shanti Apartments, New Delhi Sector – 13, Plot No.7, Rohini, New Delhi GIR / PAN: AGFPB7009M (Appellant) (Respondent) Appellant by : None Respondent by : Ms. Rishpal Bedi, Sr. DR Date of hearing : 19.11.23015 Date of pronouncement : 19.11.2015 ORDER PER KULDIP SINGH, JM:
The appellant Shri Ashish Bahl, by filing the present appeal, sought to set aside the impugned order dated 23.10.2013 passed by Ld. CIT(A) XXII, New Delhi qua the assessment year 2008-09 on the ground that:- “the appellant was in judicial custody in relation to a dispute for a long time so he could not manage to attend the case before CIT(A). Now appellant is on bail and pursue the same.”
In the present appeal, notice was sent through RPAD to the assessee for hearing on 02.06.2015, 06.09.2015 and then for 19.11.2015 but the appellant has not preferred to put his appearance himself or through his authorized representative nor sent any request for adjournment. It is apparent on record that the appellant is not interested in prosecution of the present appeal.
Keeping in view the legal position that mere issuance of notice does not amount to admission of appeal and this issue has been squarely decided by Hon’ble ITAT in the case of CIT Vs. Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del.), the present appeal is hereby dismissed with liberty to the assessee to file an application to recall the order subject to demonstrate that he was prevented by sufficient cause from putting his appearance at the time of hearing. 5. In view of above, appeal filed by assessee is dismissed as unadmitted. Order pronounced in the open court on 19th Nov., 2015. 6.