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Income Tax Appellate Tribunal, DELHI BENCH “SMC-2”, NEW DELHI
Before: SHRI H.S. SIDHU
Date of Hearing: Date of Hearing: 30 Date of Hearing: Date of Hearing: 30 30.10 30 10 10.201 10 .201 .2015 .201 .2015 Date of Order : Date of Order : 30 Date of Order : Date of Order : 30 30.10 30 10 10.201 10 .201 .201 ORDER ORDER ORDER ORDER Th This Th Th is is appeal is appeal appeal by the Assessee appeal by the Assessee by the Assessee is by the Assessee is is directed against is directed against directed against the directed against the the Order dated the rder dated rder dated rder dated 20 20.5.20 20 20 20 2015 20 passed passed passed passed by by by by the the the the Ld. Ld. Ld. Ld. Commissioner Commissioner Commissioner Commissioner of of of of Income Income Income Income Tax Tax Tax Tax (Appeals) (Appeals)-Ghaziabad (Appeals) (Appeals) Ghaziabad Ghaziabad for the asstt. year Ghaziabad for the asstt. year for the asstt. year 20 for the asstt. year 20 2005-06. . . . 20 2. 2. 2.
The present case was earlier fixed for The present case was earlier fixed for 17 The present case was earlier fixed for The present case was earlier fixed for 17 17.9.2015 17 .2015 .2015, , , , neither the .2015 neither the neither the neither the assessee nor h assessee nor her assessee nor h assessee nor h er er authorised representatiave appeared before the Bench er authorised representatiave appeared before the Bench authorised representatiave appeared before the Bench authorised representatiave appeared before the Bench and and also no adjournment application was filed. The and and also no adjournment application was filed. The also no adjournment application was filed. The case was adjourned also no adjournment application was filed. The case was adjourned case was adjourned case was adjourned for for 30 for for 30 30.10 30 10 10.2015 by issuing the RPAD 10 .2015 by issuing the RPAD .2015 by issuing the RPAD notice for the hearing .2015 by issuing the RPAD notice for the hearing notice for the hearing at the address notice for the hearing at the address at the address at the address mentioned in Form mentioned in Form No. 36 vide Column No. 10 mentioned in Form mentioned in Form No. 36 vide Column No. 10 No. 36 vide Column No.
Again o No. 36 vide Column No. 10 . Again o . Again on . Again o n n 30 n 30 30.10 30 10 10.201 10 .201 .2015, , , , .201 neither the assessee nor neither the assessee nor her neither the assessee nor neither the assessee nor er er authorised representative attended the er authorised representative attended the authorised representative attended the authorised representative attended the hearing and also not filed any application hearing and also not filed any application for adjournment hearing and also not filed any application hearing and also not filed any application for adjournment for adjournment. . . . I have for adjournment I have I have I have perused the records and found that the Assessee has not given any fresh perused the records and found that the Assessee has not given any fresh perused the records and found that the Assessee has not given any fresh perused the records and found that the Assessee has not given any fresh address for correspondence. In my considered opinion, no useful address for correspondence. In my considered opinion, no useful address for correspondence. In my considered opinion, no useful address for correspondence. In my considered opinion, no useful purpose would be served to issue notice again and again on the same purpose would be served to issue notice again and again on the same purpose would be served to issue notice again and again on the same purpose would be served to issue notice again and again on the same address. address. address. address.
3. 3. 3. It is thus inferred that It is thus inferred that the It is thus inferred that It is thus inferred that the the assessee the assessee assessee is assessee is is not interested in is not interested in not interested in not interested in prosecution of rosecution of rosecution of her rosecution of er er appeal. er appeal. appeal. appeal.
Having regard to Rule 19(2) of ITAT Rules and following various Having regard to Rule 19(2) of ITAT Rules and following various Having regard to Rule 19(2) of ITAT Rules and following various Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India decisions of Delhi Bench of the Tribunal including that of Multiplan India decisions of Delhi Bench of the Tribunal including that of Multiplan India decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s High Court’s High Court’s decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), I I I I treat th treat th treat this treat th is is appeal as unadmitted and dismiss the same. is appeal as unadmitted and dismiss the same. appeal as unadmitted and dismiss the same. I would like to appeal as unadmitted and dismiss the same. I would like to I would like to I would like to clarify that subsequently if the assessee explains the reasons for non clarify that subsequently if the assessee explains the reasons for non clarify that subsequently if the assessee explains the reasons for non clarify that subsequently if the assessee explains the reasons for non appearance and if the B appearance and if the Bench is so satisfied, the matter may be recalled appearance and if the B appearance and if the B ench is so satisfied, the matter may be recalled ench is so satisfied, the matter may be recalled ench is so satisfied, the matter may be recalled for the purpose of adjudication of the appeal. for the purpose of adjudication of the appeal. for the purpose of adjudication of the appeal. for the purpose of adjudication of the appeal.
As a result, the A As a result, the Appeal of the assessee ppeal of the assessee is is dismissed in limine. dismissed in limine. As a result, As a result, the A the A ppeal of the assessee ppeal of the assessee is is dismissed in limine. dismissed in limine. Order pronounced in the Open Court on Order pronounced in the Open Court on 30 Order pronounced in the Open Court on Order pronounced in the Open Court on 30 30.10 30 10 10.2015 10 .2015 .2015. . . . .2015